财经科学
財經科學
재경과학
Finance and Economics
2011年
5期
118~124
,共null页
差别化房地产税收 住房交易 住房价格
差彆化房地產稅收 住房交易 住房價格
차별화방지산세수 주방교역 주방개격
Differentiated Real Estate Tax; Housing Transaction; Housing Price
我国住房交易税和试点中的房产税都是差别化的税收政策,差别化的交易税会减少购房消费,增加租赁消费,但可能会使住房价格上升,并增加新建住房消费比例,减少存量住房消费比例。房产税或物业税等差别化保有税的开征,将起到降低住房价格,减少购房消费和增加租赁消费的作用。而利率等货币政策也是调控我国房地产市场的一个非常有效的手段。
我國住房交易稅和試點中的房產稅都是差彆化的稅收政策,差彆化的交易稅會減少購房消費,增加租賃消費,但可能會使住房價格上升,併增加新建住房消費比例,減少存量住房消費比例。房產稅或物業稅等差彆化保有稅的開徵,將起到降低住房價格,減少購房消費和增加租賃消費的作用。而利率等貨幣政策也是調控我國房地產市場的一箇非常有效的手段。
아국주방교역세화시점중적방산세도시차별화적세수정책,차별화적교역세회감소구방소비,증가조임소비,단가능회사주방개격상승,병증가신건주방소비비례,감소존량주방소비비례。방산세혹물업세등차별화보유세적개정,장기도강저주방개격,감소구방소비화증가조임소비적작용。이리솔등화폐정책야시조공아국방지산시장적일개비상유효적수단。
Housing transaction taxes and future property tax are differentiated tax in China.By building theoretical models and panel data of 31 provinces,we found that the transaction tax will reduce the purchase of housing,increase rental housing,but may promotion of housing prices and increase the proportion of new housing consumption.Property tax may both lower housing prices and reduce the purchase of housing,increasing rental consumption.The interest rate may be a very effective means to regulate the real estate market.