1、房产税变革对北京房价的影响近几年,北京市政府结合国务院相关政策出台了一系列房价调控的措施,这些措施的实行,没有对高涨的房价形成抑制作用。在此过程中,行政手段的干预和打压凌驾于市场自动调节机制之上,而房产税改革可以用税收手段对房地产市场产生影响。目前,房产税尚处于改革试点时期,未来的全国开征还面临很多难题。房产税改革对北京房价的影响究竟是怎样,更需要根据具体情况从不同角度细致分析。本文以北京市住房市场为例,从研究对象和研究任务出发,运用标准分析方法和定量分析方法,从房地产供求角度研究分析了房产税改革对北京市住房市场的全方位影响。通过对北京房地产市场现状的分析,了解到住宅的供应情况和需求情况,再结
2、合定量分析得出供需曲线,验证定性分析的推测是否正确,从而对北京房地产市场有更加深刻的了解。结合国内外房产税改革的经验教训,对将要开征的房产税对房价的影响进行预估。通过供求两个角度分析增加保有环节房产税后对房价产生的影响,结合回归分析找出影响房价的诸多因素,从定性和定量两个方面分析各方行为变化。最后,结合前面的深度分析,提出相关的政策建议。本文主要分为六局部:第一局部介绍研究意义、研究方法和国内外的文献研究成果;第二局部综述房产税的理论根底及现行税制安排;第三局部以数据分析为着眼点,分析北京房地产现状;第四局部从供需角度分析保有环节税制设计对房价的影响,定量分析价格影响的程度,笔者得出如果房产税
3、增加 1%,北京房价会相对上升0.8%;第五局部结合上述分析提出完善房产税制度及配套设施的政策建议。主题词:房产税改革 供需角度 房地产价格影响Effects of the property tax reform of house price in BeijingAbstractIn recent years, the Beijing municipal government in conjunction with the relevant policies of the State Council issued a series of price control measures, the
4、implementation of these measures, had no inhibitory effect on the formation of the prices. In this process, the administrative means to suppress the interference and over market automatic adjustment mechanism, the property tax reform can have an impact on the real estate market by means of taxation.
5、At present, the real estate tax is still in the period of reform, the introduction of the future is still facing many problems. Effects of the property tax reform of Beijing housing prices what is more, according to the specific needs of detailed analysis from different angles.In this paper, taking
6、Beijing housing market for example, from the point of view of the object of study and research tasks, the use of normative analysis method and quantitative analysis method of supply and demand of real estate, from the angle of the full impact of the property tax reform of Beijing housing market. Thr
7、ough the analysis of the present situation of Beijing real estate market, to supply and demand situation of residential, combined with quantitative analysis of supply and demand curve, verify the qualitative analysis of the speculation is correct, in order to have a more profound understanding of th
8、e real estate market in Beijing. Experience with the domestic and foreign real estate tax reform, the effect will be to levy property tax on the housing price estimate. Effect of property tax on housing tenure has increased by two aspects of supply and demand analysis, combined with the regression a
9、nalysis to find out the factors influencing the price of each behavior change, from two aspects of qualitative and quantitative. Finally, the depth with the previous analysis, puts forward relevant policy suggestions.This paper is divided into six parts: the first part introduces the research signif
10、icance, the research methods and the domestic and foreign literature research; the second part of the review of the theoretical basis of property tax and the current taxation system; the third part of the data analysis as a starting point, analysis of the current situation of Beijing real estate; th
11、e fourth part from the perspective of supply and demand analysis system design has influence on the prices of link quantitative analysis of the price, the degree of influence, the author concluded that if a property tax increase of 1%, the Beijing housing prices will be relatively increased by 0.8%;
12、 the fifth part of the combination of the above analysis put forward to perfect the real estate tax system and supporting facilities of the policy recommendations.Key words: the impact of property tax reform point of view of supply and demand of real estate price目录1 绪论11.1 研究的背景、目的和意义11.2 文献综述21.2.1
13、 国外研究现状21.2.2 国内研究现状41.3 本研究的方法及创新之处62 房产税的理论根底及我国现行税制安排62.1 房产税的理论根底62.1.1 地租理论62.1.2 税收归宿理论62.1.3 地价理论72.1.4 我国适用的观点82.2 我国现行税制安排及变革方向82.2.1 交易环节82.2.2 保有环节93 北京住宅市场的现状分析103.1 我国房地产开发本钱103.1.1 土地开发投资额持续走高103.1.2 土地出让金推高购置本钱103.2 我国房地产供求关系113.2.1 住房成交量情况分析113.2.2 通过销供比分析123.3 北京住宅平均销售价格133.4 房价走势分析
14、134从供需角度分析房产税变革对房价的影响144.1 从需求角度分析对房价的影响144.1.1 仅存在消费性需求的房价变化144.1.2 存在投资性需求的房价变化154.2 从供应角度分析对房价的影响154.2.1 政府行为的变化154.2.2 开发商行为的变化165 完善房地产税收制度及配套措施的建议165.1 实行“有增有减的房地产税收政策165.1.1 交易环节税收制度的完善165.1.2 保有环节税收制度的完善175.2 建立健全房地产市场配套政策205.2.1 变革土地制度加大土地供应205.2.2 摆正政府位置做好自身职责21结论24参考文献261 绪论1.1 研究的背景、目的和意
15、义房价近些年来一直是国民关注的热点话题，而调节房价以满足人们的刚性购房需求已成为政府部门制定政策的重中之重。面对 2023 年房价到达历史最高点所带来的恐慌情绪，管理部门相应采取了一系列的调控措施以抑制房价出现新高，虽然在一定时间内出现了一定的效果，但并没有有效抑制房价的快速上涨。房产税在保有环节征税在国外不少国家已经执行多年，体系较为成熟。保有环节房产税要求其承租人或所有者每年都要缴纳一定税款，而应缴纳的税值会随着不动产市场价值的升高而提高 孔红枚 . 投资性住房需求对商品房空置率的影响分析 . 企业技术开发.2023(5):98-100.。目前，我国在房产方面主要征收的税种是房产税、城镇土地使用税、耕地占用税等，而保有环节房产税尚未在我国开征。鉴于房价高涨，房产税变革由此被推到风口浪尖上，政府希望能够成为有效控制房价的有力措施。然而，增加对居民住宅征税后对房价有何影响，到底能否使房价降下来还存在争议，因此需要进一步研究。此外，2023年 1 月 28 日起，房产税变革试点首先在上海和重庆启动，变革局部主要针对存量房开征房产税。除上海、重庆两地向局部住宅征收外，各地早已展开相关准备工作，如住宅信息的采集及试点方案的准备等，房产税试点的技术条件日趋成熟。2023 年 12月财政部表示，要认真总结个人住房房产税变革试点
