摘要
从2003年以来,中国许多城市的房价一直在快速上涨。近几年,中央与地方采取了一系列房价调控政策,以控制我国房价直线上涨的情况。2011年1月,房产税试点改革政策首次在上海市和重庆市颁布,在试点城市采取调整税收的方式控制房价。基于2011—2017年上海市住宅商品房平均售价与地方财政房产税的数据,设定线性回归模型,使用普通最小二乘法(OLS)估计征收房产税对城市房价的影响,提出了应扩大房产税征收范围、设置科学的房产税税率、加快政府保障性住房建设、建立健全购房机制等政策建议。
Property prices in many Chinese cities have been rising rapidly since 2003.In recent years,the central and local governments have adopted a series of housing price regulation policies to control the soaring housing price in China,but they have not achieved good results.High housing price has always been a problem of great concern to the industry and the public in China.In January 2011,the property tax pilot reform policies were first promulgated in Shanghai and Chongqing,and the pilot cities adopted tax adjustments to control housing prices.Based on 2011-2017,the Shanghai residential commodity house average price and local financial data of the property tax,set up a linear regression model,using ordinary least squares(OLS)estimates that a property tax's influence on the urban property prices,the empirical analysis results show that the implementation of the property tax is not to suppress the role of house prices,on the contrary the property tax contribution to rising prices have a certain effect,namely a property tax makes residential commercial housing prices rise.Suggestions are put forward,such as enlarging the scope of property tax collection,setting up a scientific property tax rate,speeding up the construction of government indemnatory housing,and establishing and improving the mechanism of house purchase.
作者
严晨
Yan Chen(East China University of Political Science And Law,Shanghai 201620)
出处
《对外经贸》
2021年第4期67-69,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
房产税
房价
普通最小二乘法
Real Estate Tax
Housing Price
Ordinary Least Squares Method
