CPI中采用使用者成法测算自有住房消费成本的几个问题.docVIP

内容摘要 住房消费是最重要的家庭消费支出之一，自有住房消费成本的测算，一直是国内外共同关注并广为争议的主要问题之一。国际上在CPI中衡量自有住房消费成本的基本方法主要有三种，即使用者成本法、取得法和支出法，其中使用者成本法被大多数国家所采用；但是，采用该方法在实际测算过程中，仍会有许多问题产生。文章介绍了对住房作为唯一耐用消费品的处理；对自有住房作为土地和房屋的复合品的处理方法；最后，本文还讨论了与自有住房相关的按揭贷款、房产税、维修等若干项成本的处理方法。 关键词：CPI、自有住房消费、使用者成本法  ABSTRACT Housing services is one of the most important family consumption expenditure. The measurement of owner occupied housing services has been paid attention to by Chinese scholars together with the western scholars and is always one of the most disputed issues in last several decades. There are three major approaches to the measurement of owner occupied housing services in CPI，which are User cost approach, Acquisitions approach and Payments approach. Among them, User cost approach is widely adopted by many countries. But in implementing of User cost approach , various problems may arise. This paper discusses the treatment of the special problems caused by housing as uniquely produced consumer durables; the treatment of Owner Occupied Housing as a composite good of structure and land; and some of the costs that are tied to home ownership such as mortgage interest costs, property taxes, and maintenance and renovation expenditures are also considered. KEYWORDS：CPI, Owner Occupied Housing, User Cost Approach  目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc232158441 第一章 引言 PAGEREF _Toc232158441 \h 1 HYPERLINK \l _Toc232158447 第二章 住房作为唯一耐用消费品的处理 2 HYPERLINK \l _Toc232158451 第三章 自有住房作为复合产品的处理 5 HYPERLINK \l _Toc232158456 第四章 与自有住房相关的几项成本的处理 8 HYPERLINK \l _Toc232158463 第一节 按揭利息成本的处理 8 HYPERLINK \l _Toc232158464 第二节 房产税的处理 9 HYPERLINK \l _Toc232158465 第三节 房屋保险的处理 9 HYPERLINK \l _Toc232158463 第四节 维修费用的处理 10 HYPERLINK \l _Toc232158463 第五节 交易成本的处理 13 HYPERLINK \l _Toc232158462 第五章 结语 PAGEREF _Toc232158462 \h 14 HYPERLINK \l _Toc232158466 参考文献 15 HYPERLINK \l _Toc232158467 致 　谢 PAGEREF _Toc232158467 \h 16 第一章 引言 衣、食、住、行是人类生活的基本要求，也是人们消费的主要领域，而住房因其价值高、消费额大，成为居民消费的重中之重。住房成本主要包括租房成本和自有住房成本。对租房成本的计算比较简单，而自有住房消费成本