摘 要近年来，我国房地产市场的持续升温带动了房价的迅速上涨。高房价不仅加重了居民的购房压力，更涌现了大批的房地产投机恶意炒作行为，导致市场供需失衡。房地产税收作为房价调控的重要杠杆之一，在调控过程中发挥了不可替代的作用。74488

本文以房地产税收政策对房价的调控效应为例，首先对江苏省房地产市场进行了概况说明，在实证分析部分，采用平稳性分析、协整检验及Granger因果关系检验对江苏省房价数据和房产税、城镇土地使用税、耕地占用税、土地增值税和契税收入数据进行研究，并对研究结果分析，揭示了房地产税收对房价的影响机理主要是通过转变税负承担主体的经济行为，从而对房价产生影响。最后，本文建议优化我国现行“重流转，轻保有”的房地产税收体系，开征房产闲置税，以此抑制投机炒作现象，引导房价理性回归，保障房地产市场健康有序地发展。

该论文有图2幅，表7个，参考文献7篇。

毕业论文关键词：房价  房地产税收  影响机理  房产闲置税 

The evaluation method and empirical research on the effect of housing price regulation and control policy

Abstract In recent years, China's real estate market is on the rise, and so did the rapidly rising house prices。 High prices not only adds to the residents purchase pressure, more have produced a large number of real estate speculation speculation behavior, market supply and demand imbalance。 Real estate tax as one of the important lever of price regulation, played an irreplaceable role in the regulation process。 

Based on the control effect of real estate tax policy to house prices, for example, first has carried on the general situation of the real estate market in jiangsu province shows that in the empirical analysis part, the stability analysis, cointegration test and Granger causality test for house price data of jiangsu province and the property tax, urban land use tax, cultivated land usage tax, land value-added tax and deed tax income data are studied, and the result of the research analysis, reveals the mechanism of real estate tax's influence on house prices mainly through tax subject economic behavior, which impact on prices。 Finally, this paper suggested to optimize current "heavy flow, light to keep" of real estate tax system, the housing idle tax, in order to curb speculation, guide the rational regression house prices, ensure the healthy and orderly development of the real estate market。

Key Words: housing price  real estate tax  impact mechanism  real estate idle tax 

目录

摘要--Ⅰ

Abstract-Ⅱ

目录--Ⅲ

图清单---Ⅳ

表清单---Ⅳ

变量注释表-Ⅳ

1 绪论1

1。1选题背景及研究意义- 1

1。2国内外研究综述--- 1

1。3研究区域概况-- 2

2 数据预处理与研究思路3

2。1数据预处理- 3

2。2研究思路 4

3 房地产税收对房地产价格调控效应的实证分析--5

3。1平稳性分析--5

3。2协整检验-6

3。3Granger因果检验---7

3。4研究结果分析---9

4 结论11

参考文献 13

致谢-- 14

图清单

图序号 图名称 页码

图2-1 2005-2014年江苏省住宅商品房销售额

3

图2-2 研究技术路线图 5

表清单

表序号 表名称 页码