房地产营业税对稳定住房价格的作用研究  

The Effects of Sales Tax on Housing Estate Price

作　　者：岳娟丽[1] 管鸿禧[2] 

机构地区：[1]对外经济贸易大学,北京100029 [2]中南财经政法大学,湖北武汉430064

出　　处：《当代经济管理》2005年第6期159-162,共4页Contemporary Economic Management

摘　　要：本文按照投机或投资性目的构建房产投资回报计算模型,分析了征收房地产营业税、存贷款利率、房价上涨、投资回报率之间的关联关系。得出结论为:目前的房地产营业税政策使投资2年期末存在显著的悬崖效应,所以营业税政策对稳定房价的作用较小。本文建议取消2年征税期限限制或采用基于价格上涨幅度的累进税制。另外,利用计算模型检验了贷款利率调整对房产投资回报率的影响效果,反证了要保持房价相对稳定税收干预政策相对优于利率调整政策。A model is constructed to calculate the yield of investing housing estate in the paper. Based on the model, it analyzes the interrelationships among the sales tax, the interest rate, the housing estate price and the yield. The sales tax has less influence on housing estate price due to the tax-free provision if an investor sells housing estate exceeding two years. So government should adjust the policy to restrain housing estate price, for example to cancel the tax-free provision or to adopt progressive taxation based on the increase of price. In addition, taxation is better for restraining housing estate price than changing the interest rate.

关 键 词：房地产营业税 住房价格 投资回报 

分 类 号：F293[经济管理—国民经济]