摘要
物业税改革的主要内容包括该税种的开征、实行土地年租金制及其他配套的房地产税收改革。通过构建物业税改革前后购房者的总持有成本函数、自住型和投资型购房者的需求函数并进行对比分析,得出如下结论:开征物业税和土地年租金对房价的影响效果并不确定,不会直接降低总房价故并不会对自住型购房需求带来实质性影响;物业税的相关减免政策能够鼓励合理的住房消费并抑制奢侈性住房需求;开征物业税、实行土地年租金以及房地产税收改革的配套措施能够有效阻滞投资型购房需求。
Levying property tax and implementing land annual rent are the main measures in the real estate tax reform. The far- reaching purpose of the reform is to rebuild and perfect the tax and public finance system of local governments, and simultaneously, it also has a function of regulating local real estate market. Through building house owners＇ total holding cost function, different types of house buyers＇ consumption and investment demand function separately according to situations, we before and after the reform, and by comparing the related functions, the paper draws the following conclusions： The in^oduction of property tax and land annual rent will not reduce the house price directly, and the influence of tax effect is indefinite ; the deductions and exemptions of property tax will encourage reasonable housing decisions and inhibit luxury housing consumption; the introduction of property tax, land annual rent and other supporting measures of the real estate reform may restraint speculative housing demand.
出处
《财经论丛》
CSSCI
北大核心
2010年第4期40-45,共6页
Collected Essays on Finance and Economics
基金
陕西省科技厅项目(2006KR102)
