發(fā)布時間：2018-04-20 04:26

  本文選題：稅收政策 + 住宅市場價格��； 參考：《江西師范大學(xué)》2013年碩士論文

【摘要】：住宅市場價格波動一直是比較熱門的話題，影響住宅市場價格的因素眾多而復(fù)雜。房地產(chǎn)業(yè)發(fā)展受政策影響較大，國家對房地產(chǎn)業(yè)發(fā)展的態(tài)度往往是左右其發(fā)展的最重要因素。因此，房地產(chǎn)調(diào)控政策對住宅市場價格波動存在重要影響。 稅收政策是房地產(chǎn)調(diào)控政策之一。基于稅收政策的特點，房地產(chǎn)價格增長的調(diào)控，對抑制住宅市場投機，并保障住宅市場持續(xù)穩(wěn)定的發(fā)展具有特殊調(diào)節(jié)作用。充分發(fā)揮房地產(chǎn)稅收政策調(diào)節(jié)住宅價格波動已為學(xué)者所關(guān)注，為此，有必要針對稅收政策對住宅價格的調(diào)控機制予以系統(tǒng)研究，從而理清稅收政策的調(diào)控機理，為健全住宅價格調(diào)控體系、合理調(diào)控住宅價格提供理論依據(jù)。 本文首先分析了住宅市場及其價格波動的現(xiàn)狀。在此基礎(chǔ)上，深入探究了稅收政策對住宅價格的調(diào)控機制:即稅收政策通過影響住宅市場供求狀況進而影響住宅市場價格波動。同時，本文還分析營業(yè)稅、所得說、房產(chǎn)稅和土地增值稅對住宅市場的影響。 其次，結(jié)合我國實際，論文對稅收政策的調(diào)控效果進行了實證研究。運用2001-2011年的統(tǒng)計數(shù)據(jù)進行分析，結(jié)果表明：土地增值稅與住宅價格存在正相關(guān)性，，而營業(yè)稅與住宅價格存在負相關(guān)性，且調(diào)控效果不明顯。其原因可能涉及稅收征管過程中存在執(zhí)法不嚴、發(fā)生稅負轉(zhuǎn)嫁以及稅收體系中存在重復(fù)征收等問題。 最后，本文針對稅收政策實施過程中存在的問題，提出改革和完善現(xiàn)行稅收政策的建議。
[Abstract]:The price fluctuation in the housing market has been a hot topic. The factors affecting the housing market price are numerous and complex. The development of the real estate industry is greatly influenced by the policy. The attitude of the state to the development of the real estate industry is often the most important factor in the development of the real estate industry. Therefore, the real estate regulation policy has an important influence on the price fluctuation of the housing market.
The tax policy is one of the real estate regulation policies. Based on the characteristics of the tax policy, the regulation of the real estate price growth has a special regulating effect on restraining the speculation in the housing market and ensuring the sustainable and stable development of the housing market. The tax policy makes a systematic study on the regulation mechanism of housing price, so as to clarify the regulation mechanism of the tax policy, and provide a theoretical basis for improving the housing price regulation and control system and rationally regulating the housing price.
This paper first analyzes the current situation of the housing market and its price fluctuation. On this basis, it explores the regulation mechanism of the tax policy on the housing price, that is, the tax policy affects the housing market price fluctuation by influencing the supply and demand status of the housing market. At the same time, this paper also analyzes the business tax. The impact of the house market.
Secondly, the paper makes an empirical study on the effect of tax policy on the basis of our country's reality. The results show that there is a positive correlation between the land value added tax and housing price, and there is a negative correlation between the business tax and the housing price, and the effect of the regulation is not obvious. The reason may be related to tax collection and management. There are some problems in the process of law enforcement, such as lax enforcement, shifting tax burden and repeated levy in the tax system.
Finally, aiming at the problems existing in the implementation of tax policy, this paper puts forward some suggestions for reforming and perfecting the current tax policy.

【學(xué)位授予單位】：江西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F299.23;F812.42

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