CAJ | 학술논문

2011年个人房产税开始试点，上海属于一线高房价、高增长的城市，房产税实施“增量模式”。重庆则属于中等房价的内陆城市，房产税实施“存量模式”。在实证研究数据匮乏的情况下，本文从供需角度用指数来研究房地产市场的变化趋势，得出两点结论：房产税对房地产市场具有“维稳”的作用；与上海相比，重庆针对“存量房”的房产税方案对抑制供需有立竿见影的效果。这揭示了不同的房产税方案对房地产市场影响是有区别的，区别主要体现在供需双方调整的速度和幅度上。
2011년개인방산세개시시점，상해속우일선고방개、고증장적성시，방산세실시“증량모식”。중경칙속우중등방개적내륙성시，방산세실시“존량모식”。재실증연구수거궤핍적정황하，본문종공수각도용지수래연구방지산시장적변화추세，득출량점결론：방산세대방지산시장구유“유은”적작용；여상해상비，중경침대“존량방”적방산세방안대억제공수유립간견영적효과。저게시료불동적방산세방안대방지산시장영향시유구별적，구별주요체현재공수쌍방조정적속도화폭도상。
In 2011, the pilot project of personal property taxes were launched. As a city of high housing price and high growth, Shanghai adopts the incremental mode of property tax. While Chongqing belongs to the medium - price inland city, it implements the stock mode of property tax. In the situation of lack of empirical research data, this paper studies the change trend of the real estate market from the perspectives of supply and demand. Two conclusions are as follows： the property tax on the real estate market has a role of stability maintenance; compared with Shanghai, Chongqing which implements the stock room of the property tax program to curb demand and supply has an immediate effect. This reveals the influences of property tax on the real estate market are different, most of which were reflected in the adjustments of speed and amplitude on both sides of supply and demand.