开征房产税对住宅行业的影响分析
本论文首先对我国房产税的概念及开征房产税的理论依据和必要性进行了介绍，然后列举了我国从2011年到2013年以来的一系列的房产税政策，从而可以看出我国房产税的发展趋势。其次简要阐述了我国开征房产税对各方参与者的利益得失分析，进而用理论分析和实证分析的方法，从两个层次研究了开征房产税对住宅市场的供给、需求、价格及结构四个方面的影响。最后，根据以上的分析提出了对我国开征房产税的建议。关键词：房产税；住宅行业；影响10639
Abstract
In recent years, there are situitions of irrational exuberance in the real estate industry of our country. The house prices rising rapidly. Especially in some major cities, the house prices have been seriously separated from the actual purchasing power of oridinary people, which has seriously affected our citizens’ normal lives. The government, therefor, decided to set up a new rule that is choosing Shanghai and Chongqing to be experiments with a certain form of house property tax from January 28th 2011. The house property tax has implemented for over two years, the effects from the experiment wait for further studying and discussion.
Firstly introducing the concept of house property tax and the theoretical basis and necessity of opening the house property tax in this paper. Then enumerating a series of house property tax policies from 2011 to 2013, so we can see that the development trend of it. After that analyzing the benefit or loss of participants and then studying the influence of house property tax on aspects of supply, demend,price and consumption in housing market. Finally putting forward some proposal of house property tax based on the above research.
Key Words: House Property Tax; Residential Property Industry; Impact
目录
1 绪论 1
2 开征房产税的理论依据与必要性 3
2.1 房产税的概念 3
2.2 开征房产税的理论依据 4
2.2.1 传统观点 4
2.2.2 受益论 5
2.2.3 新论 5
2.2.4 市场供求理论 5
2.3 开征房产税的必要性 6
2.3.1 控制个人住房价格 6
2.3.2 提供保障住房资金 7
2.3.3 改善地方财政结构 7
2.3.4 调节个人收入分配 7
3 2011年到2013年房产税政策的变迁 9
3.1 2011年宏观调控政策分析 9
3.2 2012年宏观调控政策分析 11
3.3 2013年宏观调控政策分析 13
4 开征房产税对各参与者的利益得失分析 16
4.1 房地产业涉及的利益相关者 16
4.1.1 自住型购房者 16
4.1.2 投机型购房者 16
4.1.3 房地产开发商 16
4.1.4 政府 16
4.2 开征房产税对各参与者的影响 17
4.2.1 开征房产税对自住型购房者的影响 17
4.2.2 开征房产税对投机型购房者的影响 17
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