抑制我国房地产泡沫的税收制度分析-analysis of tax system for restraining chinas real estate bubble.docxVIP

摘要摘要近几年，随着房地产市场的快速发展，房屋价格也出现了大幅的上涨，大量的投机 资金和投资资金流入到房地产领域，加剧了房地产市场的泡沫化倾向，房地产价格的非 理性上涨超出了普通购房者的经济承受能力，为了能够有效解决房地产价格上涨过快这 一民生问题，我国政府相继出台了多项政策措施来平抑房价，比如“国五条”、“新国八 条”等相关政策的颁布。新房产税的改革试点也是其中一项重要内容，虽然房产税改革 在实施过程中遇到了一系列难题，但其对平抑房地产价格还是具有独特的功能。本文阐述了相关研究的理论基础，主要包括政府经济干预理论和税收调控理论。进 而通过运用房屋销售价格增长率/GDP 增长率、房价收入比等评估指标评价了当前我国 房地产泡沫的现状，分析了产生泡沫的原因，如城市化因素、投资和投机因素及预期因 素等，并且介绍了抑制我国房地产泡沫的四种政策手段，主要包括：行政手段、金融手 段、保障性住房手段以及税收手段。随后分析了房地产业税收的一般制度以及我国原有 房产税的制度设计，以引出对我国新房产税制度变化的探讨，着重分析了新房产税何以 能够产生抑制房地产泡沫的功能，在此基础之上评价了新房产税实施一年来的效果，最 后，提出了进一步完善我国房产税制度的政策建议。关键词房产税房地产泡沫房地产价格AbstractAbstractIn recent years, along with the rapid development of real estate market, the price of houses also appeared sharp rise, a lot of speculative capital and investment capital inflows into the real estate industry, this intensifies the real estate markets frothiness tendency, the irrational rise of the real estate price beyond ordinary home buyers’ economic bearing ability, in order to effectively solve the question of the real estate prices rising excessively in the livelihood of the people, Chinas government have issued a number of policy measures to bring down the house prices, such as national five, new countries article eight and related policy measures. New housing property tax reform is one of important content, although house property tax reform in the process of implementing met a series of problem, it plays the role of unique and important function in suppressing the property prices.This paper expounds the theoretical basis of the research, including government economic intervention theory and tax regulation theory. And then through the use of the evaluation index to evaluate the current situation of Chinas real estate bubbles, analyses the reason of the bubble, for example:investment, speculation and so on, and introduces four main policy measures for suppressing real estate bubble in China, mainly including: administrative means, financial means and affordable housing means and tax means. Then analyzes the ge