房产税能抑制房价吗?——基于文献的综述和征管伦理的探析  

Can Property Tax Restrain Housing Price?——Research Based on Literature Review and Analysis of Collection and Management Ethics

作　　者：马旭东 MA Xudong(Inner Mongolia University of Finance and Economics, Hohhot 010070, China)

机构地区：[1]内蒙古财经大学科研处,内蒙古呼和浩特010070

出　　处：《财经理论研究》2021年第3期55-62,共8页Journal of Finance and Economics Theory

基　　金：国家社会科学基金项目(16BJ040);教育部人文社会科学研究一般项目(18YJC790143);内蒙古自然科学基金项目(2018MS7019)。

摘　　要：房产税能否解决房产价格上涨引发的社会问题,国内学者持有不同观点。房价上涨并非简单的供求问题,而是“房价与预期”“地价与房价”“需求与房价”和“利益与房价”四个正反馈效应引起供求“异常”的结果。房产税的征收是解决房价上涨和房价上涨引发社会问题的重要方法。从税基、税率和房产税制设计视角破解四个正反馈环,是解决当前房价和房价问题的途径。Domestic scholars hold different views on whether property tax can solve the social problems caused by rising property prices.From the perspective of the author,the rising housing price is not a simple issue of supply and demand,but the result of abnormal supply and demand caused by four positive feedback loops:"housing price and expectation","land prices and housing price","demand and housing price"and"interest and housing price".The collection of property tax is an important method to solve the rising housing price and the resultant social problems.Breaking the abovementioned four positive feedback loops from the perspectives of tax bases,tax rates and real estate tax design is the way to solve the current housing price and housing price problems.

关 键 词：房产税 征管伦理 房价 

分 类 号：F293.31[经济管理—国民经济]