CAJ | 학술논문

本文应用事件分析法，采用上海市48个大型楼盘的住房交易面板数据，探讨了2008年末上海市营业税调整对上海住房价格的影响。文章认为，营业税变化与上海商品房价格之间存在负相关关系，营业税政策调整对住房市场的调控是有效的，即2008年末普通商品住房营业税税负的减少，使普通商品住房在该事件后的价格增长幅度大于营业税政策未变的非普通商品住房的价格增长幅度。
본문응용사건분석법，채용상해시48개대형루반적주방교역면판수거，탐토료2008년말상해시영업세조정대상해주방개격적영향。문장인위，영업세변화여상해상품방개격지간존재부상관관계，영업세정책조정대주방시장적조공시유효적，즉2008년말보통상품주방영업세세부적감소，사보통상품주방재해사건후적개격증장폭도대우영업세정책미변적비보통상품주방적개격증장폭도。
Based on the panel data of the transactions regarding 48 large housing estates in Shanghai, this paper employs the event analysis to study the effect of the adjustment to business tax in Shanghai at the end of 2008 on housing prices. It draws the conclusions that the changes in business tax are negatively related to the housing prices in Shanghai and the adjustment to business tax is effective in regulating the housing market, that is to say the reduction in business tax regarding ordinary commodity housing at the end of 2008 results in the greater margin of the increase in ordinary commodity housing prices in comparison with the margin of the increase in non-ordinary commodity housing prices without changes in business tax.