差别化房地产税收政策对住房消费的影响  

Differentiated Real Estate Tax Policy Impact on Housing Consumption

作　　者：崔光灿[1] 谌汉初[1] 吕雪[1] 

机构地区：[1]上海师范大学商学院

出　　处：《财经科学》2011年第5期118-124,共7页Finance & Economics

摘　　要：我国住房交易税和试点中的房产税都是差别化的税收政策,差别化的交易税会减少购房消费,增加租赁消费,但可能会使住房价格上升,并增加新建住房消费比例,减少存量住房消费比例。房产税或物业税等差别化保有税的开征,将起到降低住房价格,减少购房消费和增加租赁消费的作用。而利率等货币政策也是调控我国房地产市场的一个非常有效的手段。Housing transaction taxes and future property tax are differentiated tax in China.By building theoretical models and panel data of 31 provinces,we found that the transaction tax will reduce the purchase of housing,increase rental housing,but may promotion of housing prices and increase the proportion of new housing consumption.Property tax may both lower housing prices and reduce the purchase of housing,increasing rental consumption.The interest rate may be a very effective means to regulate the real estate market.

关 键 词：差别化房地产税收 住房交易 住房价格 

分 类 号：F293.3[经济管理—国民经济]