| 房地产税收结构与房价关系的研究 |
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| 引用本文： | 袁奥博,李俊成.房地产税收结构与房价关系的研究[J].金融发展研究,2014(8):23-27. |
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| 作者姓名： | 袁奥博 李俊成 |
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| 作者单位： | 1. 西南财经大学金融学院,四川 成都,611130
2. 海南大学经济与管理学院,海南 海口,570228 |
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| 摘 要： | 近些年，房价问题引起社会普遍关注。本文通过建立面板数据模型，研究了不同地区的房地产税收对房价的影响。研究表明房地产税收对房价有影响，但各个税种在不同地区的影响效果和贡献度不同。因此，差别化房地产税收制度结构是当前房地产市场调控的关键。
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| 关 键 词： | 房价 房地产 税收 面板数据 |
Study on the Relationship between Tax Structure of Real Estate and Housing Price |
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| Yuan Aobo,Li Juncheng.Study on the Relationship between Tax Structure of Real Estate and Housing Price[J].Journal of Financial Development Research,2014(8):23-27. |
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| Authors: | Yuan Aobo Li Juncheng |
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| Institution: | Yuan Aobo, Li Juncheng ( 1.School of Finance of Southwestern University of Finance and Economics, Sichuan Chengdu 611130; 2.School of Economics and Management of Hainan University, Hainan Haikou 570228) |
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| Abstract: | Housing prices problem has caused widespread concern in recent years. This paper uses the panel data model to study the impact of the real estate tax structure on housing prices in different regions. The study shows that the real estate tax has an impact on the housing price, but the different taxes have different effects and contribution in different regions. Therefore, differentiating the structure of real estate tax system pointedly is the key to the regulation of the real estate market. |
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| Keywords: | housing price real estate tax panel data |
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