估价征税政策对深圳市二手房交易影响研究  

Impact of Tax Assessment Policy on Second-hand Housing Market

作　　者：张然[1,2] 李妍[2] 汪友结[2] 江双龙 

机构地区：[1]武汉大学资源与环境科学学院,湖北武汉430072 [2]深圳市房地产评估发展中心,广东深圳518040

出　　处：《工程管理学报》2014年第3期128-132,共5页Journal of Engineering Management

基　　金：国家社会科学基金项目(12BJY133)

摘　　要：在政府出台了一系列房地产市场调控政策的背景下,为有效评价评估价征税政策对于二手房交易均价走势的影响,以深圳市实施政策前后的房地产市场交易数据为基础,选取房屋属性和市场预期作为控制变量、调控政策作为虚拟变量,设定交互效应模型来考察该政策对二手房交易价格的调控效果。研究结果表明,交易单价受计税政策影响并不明显,在短期内,虽然二手房交易均价受市场预期影响,但随时间变化呈递减趋势,政策逐步被市场消化吸收。最后,基于现有研究成果,提供相关的政策建议,从而为政府在制定新的房地产调控政策方面提供参考。On the background of a series of policies for regulating the real estate market, the impact of tax assessment policy on thesecond-hand housing market is discussed. In order to measure the policy effect, the house attributes as well as market expectations ofeach attribute are selected as control variables and the policy is set as a dummy variable to build the interaction model. Researchresults show that transaction price is not significantly affected by the tax policy and the expected impact on the trading price willdiminish in short term. After that, based on the findings, this research puts forward suggestions for the government in issuing relatedreal estate policies for the real estate market in the future.

关 键 词：计税政策 市场预期 二手房价 

分 类 号：F293.3[经济管理—国民经济]