房地产税对房价的影响效应研究-会计学专业论文.docxVIP

Abstract process, retain tax and trade tax are negatively related to housing price, development tax is positively correlated with housing prices. In specific tax, property tax and the deed tax are negatively correlated with house prices, land value-added tax and cultivated land usage tax are positively correlated to house prices, The effect of city and town land use tax on housing price is different in different regions. In addition, the effect of property tax on housing price is the most obvious.However, the effect of estate tax on housing price is limited, and can be affected by residents disposable income, construction costs, the urbanization rate and other factors. So, the paper analysis control constraints of estate tax on housing price from objective factors and subjective factors like the real estate tax system itself flawed. The fifth part proposes suggestions of real estate tax reform which simplifies tax, consolidates tax, begins to collect real property tax, levied methods reform and improve the relevant supporting measures. The purpose of the paper is to put forward suggestions for the real estate tax reform in order to improve the regulation of the real estate tax on the price, and promote to return to rational prices on the premise of maintaining the healthy and orderly development of estate market through the analysis of the effect of real estate on housing price. 【Key words】 Housing price; Real estate taxes; Real estate tax system reform; 【Type of Thesis】Applied Research III 目录 目 录 1 绪论 ................................................................ 1 1.1 研究背景和意义 ...................................................... 1 1.1.1 研究背景 ........................................................ 1 1.1.2 研究意义 ........................................................ 3 1.2 研究内容 ............................................................ 3 1.3 研究框架 ............................................................ 5 1.4 研究方法 .........................................