CAJ | 학술논문

房地产税改革在我国房地产市场快速发展，房价波动加剧的背景下备受关注，利用房地产税调控房价成为下一步调控房地产市场和重建财税体制的关键。已有关于房地产税调控房价的实证研究多从房地产税交易环节或持有环节分析税收变动对房价的影响，较少综合考虑房地产税各环节与房地产市场结构因素的综合影响。利用 Carey模型，引入房地产税和市场结构变量，同时考察了不同环节房地产税对房价的影响和市场结构对不同环节房地产税的影响。实证结果表明持有环节房地产税对房价具有抑制作用，交易环节房地产税对房价具有推动作用，房地产市场结构在影响房价的同时也会对不同环节房地产税产生影响。
방지산세개혁재아국방지산시장쾌속발전，방개파동가극적배경하비수관주，이용방지산세조공방개성위하일보조공방지산시장화중건재세체제적관건。이유관우방지산세조공방개적실증연구다종방지산세교역배절혹지유배절분석세수변동대방개적영향，교소종합고필방지산세각배절여방지산시장결구인소적종합영향。이용 Carey모형，인입방지산세화시장결구변량，동시고찰료불동배절방지산세대방개적영향화시장결구대불동배절방지산세적영향。실증결과표명지유배절방지산세대방개구유억제작용，교역배절방지산세대방개구유추동작용，방지산시장결구재영향방개적동시야회대불동배절방지산세산생영향。
Real estate tax reform is a major concern under the background of the rapid development of the real estate market and the house prices volatility in China.Taking advantage of the reform will be the key to regulate the real estate market and reform the fiscal and taxation system.The existing researches studied the effect of real estate tax changes on house prices from the perspective of real estate tax trading or keeping link,less comprehensively considering the comprehensive influence caused by both links of real estate tax and market structure factor.Based on the Carey (1990)model,this paper introduces real estate tax and market structure factor,not only studying the influence of different links of real estate tax on house prices,but studying the influence of the market structure on real estate tax.The result shows that the keeping link of real estate tax has negative effect on house prices,the trading link of real estate tax has positive effect on house prices and the market structure has effect on house prices and both links of real estate tax.