征税对城市住房价格影响的数理分析  

An Analysis of the Impact of Taxation on Urban Housing Prices

作　　者：金鹏辉[1] 李星伟 李良松[1] 张爽 

机构地区：[1]中国人民银行上海总部

出　　处：《金融市场研究》2021年第8期40-49,共10页Financial Market Research

摘　　要：征税会推高还是压低房价,各方争论不一。本文通过建立税收与房价的经济理论模型,发现问题的关键不是征不征税,而是在哪个环节征:在交易环节征税会推高房价,在保有环节征税则会压低房价,同时还能平抑房价波动。因此,本文建议,应改变当前房地产税收"重交易轻保有"的做法:一方面减轻交易环节税负;另一方面适当提高保有环节税费,比如加快房地产税立法和改革、适时在保有环节开征土地增值税。The effect of taxation on housing prices is a subject of much debate.Taxes can be viewed as contributing to price inflation while they also may be seen as depressing prices or contributing to price stability.By establishing a theoretical model comprised of taxes and housing prices,this paper finds that the key is not whether taxes are applied,but when.Taxes imposed at the time of a transaction push up home prices,but when applied on owners,taxes effectively lower or stabilize home prices.This paper suggests that we should revise the current real estate tax system,which is based on the principle of"heavy tax on transactions and light tax on ownership".The paper concludes that legislation reforming the property tax system should be speeded up,reducing taxes on transactions and appropriately imposing them on ownership.

关 键 词：税收 城市住房价格 数理分析 

分 类 号：F299.23[经济管理—国民经济] F812.42