摘要
当前中国住宅市场房价高企,房产开发商捂盘、投机者炒房、市场供非所需等非理性现象严重,尽管中央政府近年来出台了多项税收调控政策,但收效甚微,论文通过建立住宅一级市场供求均衡模型,分析中国住宅市场税收调控弱化原因。论文发现:(1)住宅流转环节税虽然对住宅一级市场价格具有一定的调控效果,但考虑到其对二、三级市场的影响,该类税收的调控效果会大打折扣;(2)物业税对于住宅一级市场成交量以及价格的调控作用虽然比较大,但是针对性不强,即它在抑制投机者和投资者的同时,也抑制了自住者的住房需求;(3)住宅空置税不仅调控了住宅价格,而且有针对性地抑制了投机者,调控效果比较好。
In recent years,soaring price has come forth in the property market of China.Although Chinese government has employed many taxation leverages in order to control the price,the effects of which are rather unobvious.By adopting a supply and demand equilibrium model on the primary property market,this paper seeks to disclose the underlying reasons with empirical evidence.It is found that the leverage of the current process tax brings about over the secondary and tertiary housing market is limited although it might deliver to some extent in the primary market.The property assets tax and habitation vacancy tax could tackle the over-speculated housing price to a great extent.But the property assets tax generated negative impacts on owners-occupied.The habitation vacancy tax is argued as a good choice in tackling exorbitant speculation in the future.
出处
《公共行政评论》
2008年第6期154-166,200-201,共15页
Journal of Public Administration
关键词
住宅流转环节税
物业税
住宅空置税
the Tax of Currency Process,the Property Assets Tax,the Habitation Vacancy Tax
