商品住宅市场营业税政策调控有效性分析——基于上海数据的实证研究  

On the Effectiveness of Business Tax Policy Regulation on Private Housing Market: An Empirical Analysis Based on the Data of Shanghai

作　　者：唐旭君[1,2] 姚玲珍[3] 

机构地区：[1]上海对外贸易学院金融管理学院,上海201620 [2]上海财经大学公共经济与管理学院,上海200433 [3]上海财经大学国际文化交流学院,上海200083

出　　处：《上海财经大学学报（哲学社会科学版）》2012年第6期90-96,共7页Journal of Shanghai University of Finance and Economics

摘　　要：本文应用事件分析法,采用上海市48个大型楼盘的住房交易面板数据,探讨了2008年末上海市营业税调整对上海住房价格的影响。文章认为,营业税变化与上海商品房价格之间存在负相关关系,营业税政策调整对住房市场的调控是有效的,即2008年末普通商品住房营业税税负的减少,使普通商品住房在该事件后的价格增长幅度大于营业税政策未变的非普通商品住房的价格增长幅度。Based on the panel data of the transactions regarding 48 large housing estates in Shanghai, this paper employs the event analysis to study the effect of the adjustment to business tax in Shanghai at the end of 2008 on housing prices. It draws the conclusions that the changes in business tax are negatively related to the housing prices in Shanghai and the adjustment to business tax is effective in regulating the housing market, that is to say the reduction in business tax regarding ordinary commodity housing at the end of 2008 results in the greater margin of the increase in ordinary commodity housing prices in comparison with the margin of the increase in non-ordinary commodity housing prices without changes in business tax.

关 键 词：营业税 住房价格 宏观调控 

分 类 号：F293.3[经济管理—国民经济]