摘要
过高的房价刺激了房地产投资,由于房地产市场供需的非均衡性,投机性需求不断增大,进一步推高了房价。房地产税是调节社会经济利益和房地产市场的重要杠杆,文章以我国房地产税改革的现实困境为起点,较为深入地分析房地产税将对房价产生的效应,在短期内,房地产税将影响市场供求关系起到抑制房价上涨的作用;在长期内,将对房价的稳定和财政收入的增长产生积极效应。文章最后对我国的房地产税改革提出了相关建议。
In recent years,with the rapid development of China's real estate industry,there has been a great contradiction and conflict between the rising house price and the purchasing ability of ordinary residents.The exces sively high housing price stimulates the real estate investment.Due to the unbalanced supply and demand of the re al estate market,the increasing speculative demand further pushes up the housing price.In order to curb the rapid growth of housing prices,the government has adopted a number of macro-control measures,but seemed to have lit tle effect.People have high hopes for the introduction and implementation of the real estate tax policy,the real es tate tax is an important lever to adjust the social and economic interests and the real estate market.This paper takes the real estate tax reform in China as the starting point,and deeply analyzes the real estate tax's effect on the hous ing price.In the short term,the real estate tax will affect the market supply and demand relationship and restrain the housing price rise,and in the long term,it will have a positive effect on the stability of the housing price and the growth of fiscal revenue.Finally,this paper puts forward some suggestions for the real estate tax reform in China,in order to provide theoretical support for the relevant government departments to control the housing price.
出处
《经济论坛》
2019年第9期60-65,共6页
Economic Forum
基金
2017年广州市哲学社会科学“十三五”规划项目“房产税开征对广州市经济与社会影响的前瞻性研究”(2017GZQN07)
2018年广东省教育厅创新强校项目“供给侧改革背景下我国房产税改革的现实困境与制度设计优化研究”(2017WQNCX091)
关键词
房地产税改革
居民房价
影响分析
Real estate tax reform
Residents'housing prices
Impact analysis