CAJ | 학술논문

本文以香港政府发布的2000-2011年房地产税收相关数据，采用时间序列模型方法，实证分析了香港地区的差饷、物业税（保有环节税收）及利得税、印花税（交易环节税收）分别对香港私人住宅价格的影响。实证结果表明：保有环节的房地产税对私人住宅价格影响有限，而交易环节的房地产税对房价有显著影响，增加交易环节的税收会进一步推高房价。根据研究结果，结合我国的实际情况，本文提出了中国大陆地区房地产税收制度改革的政策建议。
본문이향항정부발포적2000-2011년방지산세수상관수거，채용시간서렬모형방법，실증분석료향항지구적차향、물업세（보유배절세수）급리득세、인화세（교역배절세수）분별대향항사인주택개격적영향。실증결과표명：보유배절적방지산세대사인주택개격영향유한，이교역배절적방지산세대방개유현저영향，증가교역배절적세수회진일보추고방개。근거연구결과，결합아국적실제정황，본문제출료중국대륙지구방지산세수제도개혁적정책건의。
This paper uses the real estate tax data released by Hong Kong government from 2000 to 2011 to em- pirically test the impacts of rates, property tax, income tax and stamp tax on the prices of private real estate in Hong Kong. The findings show that property tax has limited influence on private real estate prices, and stamp tax has significant influence on real estate prices. Consequently, increasing stamp tax will further elevating real estate prices. 11ais paper proposes policy suggestions on Mainland China＇s real estate tax reforms.