利用税收政策调控房地产市场的对策思考

近年来，我国房地产业飞速发展，房价节节攀升，国家不断出台宏观政策来调控抑制房价，虽然取得一定成效，但仍然存在很多问题。加大税收杠杆的调节力度，通过税收政策的改革和创新来引导我国住房的理性消费势在必行。本文从税收角度分析了房价上涨的原因，对现行的税收政策提出了改革建议，以期稳定房价，促进房地产业的健康发展。     

我国房地产税收政策调整对住房价格走势的影响与导向

2007年是我国改革开放近30年来国际和国内经济社会发展环境最好的年份,我国的经济增长将在降低能源消耗和保持贸易平衡的基础上维持GDP10%的快速和持续增长。我国经济快速和健康的发展以及人民币持续和理性的升值将对全球经济的发展产生积极和深远的影响。在此经济持续增长和不断向好的背景下,我国房地产业可预期的持续和稳定发展也被越来越多的人的所认识。为了在房地产业快速发展的同时,做好稳定房价和理性消费这篇大文章,我国政府将在2007年这个房地产业政策“执行年”中,加大税收杠杆的调节力度,以期通过税收政策的改革和创新来引导和调控我国住房的合理消费与理性发展。     

胡怡键：房地产调控下的税收政策影响和企业应对策略

2011年，房地产业是政策最为关注的重点调控领域之一，对于房地产企业来讲正在经受着从未有过的严峻考验。其中，税收政策是一个重要的杠杆。在国家宏观调控大环境下，税收政策对开发企业以及购房者会产生哪些影响？房价与税收之间存在着什么样的关系？开发企业应当如何应对税收政策？已成为社会所关注的热点问题。     

非均衡的房地产市场与宏观调控

伴随着上世纪80年代以来的土地使用制度改革和住房制度改革，我国的房地产业取得了突飞猛进的发展。然而，在房地产市场的快速发展中，也经历了数次的大起大落。尤其是在2003年，针对房价迅速上升和房地产的“过热”，国民经济的宏观调控选择了房地产业作为调控的焦点和突破口，采用金融、土地、税收等多种政策手段，对房地产业的过热现象进行了有针对性的调控。然而两年过后的2005年，宏观调控的声音尚未消失，房地产业的过热迹象就再次凸显：一边是迅速上升的房价，一边是房地产的供给结构性过剩——房地产业的这种看似自相矛盾的现象表明了我国长期以来房地产业非均衡发展的内部矛盾进一步激化。     

从中韩两国税收优惠政策差异探索中国税收改革之路

改革开放三十年来,我国对税制改革的探索从未止步。特别是十八大和十八届三中全会以来,为实现增加居民收入的社会发展目标,我国在税收政策方面提出了若干未来改革方案,深化税收改革的呼声愈来愈高。韩国是与我国一衣带水的邻邦,也是利用税收优惠推动本国经济发展比较成功的国家之一。近年来,中韩关系日益改善,经济互补性增强,这也为我国在税收优惠政策方面借鉴韩国经验提供了契机。本文主要利用定性分析和比较分析的方法,通过比较中韩两国税收优惠政策的差异,分析我国税收政策存在的问题,并为接下来的税收改革提供合理化建议。     

房地产业:困境、症结及对策

当前,我国房地产业陷入了进退维谷的尴尬境地,高高在上的房价是其根本原因,而不合理的土地出让制度则是房价高企的症结所在。当前又是改革土地出让制度的重要契机。改革土地出让制度,使房价与消费者有支付能力的需求相适应,是促进房地产业健康发展的根本保证。     

完善我国房地产税收政策的国际经验借鉴

当前,房地产市场过热、房价过高已经成为我国经济社会发展中面临的重大问题,税收作为影响房地产的敏感政策,也应该随着房地产的发展而不断完善。因此,借鉴发达国家房地产税收政策的成功经验,深入分析我国现行房地产税收政策存在的问题,制定有效的完善措施,促进其平稳健康发展是当前房地产税收工作的重要内容。     

我国房地产税现状分析及法律改革的研究

中国经济发展至21世纪以来,呈现出高歌猛进的态势,尤其是房地产业的发展,更是如火如荼。我国长期以来的习惯传统,更多的人愿意通过拥有自己的房产来寻找安全感,加之部分人的炒作以及各种原因,造成我国的房价持续走高,并逐渐演变成一个重要的社会问题。尽管我国政府通过各种税收手段控制房价,但依然存在很多问题,需要我们进一步的探索。本文通过对我国房地产税制改革法律供给的现状及问题进行分析,对税制成熟国家和地区房产税制度的分析和借鉴,以及对我国房地产税制完善的思考这三个方面,对我国房地产税制改革及法律供给进行了探究。     

新闻播报

一句话新闻；国家发改委：全国房价涨幅总体放缓；国税局：五环节堵截房地产业税收流失；房产信息明年起可公开查询；房地产经纪执业规则发布 严令禁止中介吃差价；农行为首次置业提供贷款最优惠利率     

从房地产的价格构成探讨房价过高的原因

近年来,全国房价一直持续增长。今年房地产价格更是一路攀升,绝对房价、平均房价都创历史最高记录。从房价的构成分析房价过高的原因是:土地价格的上涨、建筑材料价格的上涨及新建住宅品质的提升、房地产业的“暴利”和房地产业税制的不完善。针对以上原因控制房价的具体措施:土地调控、房地产市场的调控、对房地产税收政策进行改革和对房地产税的各个环节实施一体化管理。     

Property taxation and the demand for housing: An econometric analysis

There is disagreement among economists regarding the effect of a local increase in property taxation on the housing market. In defining the price of housing services studies of the demand for housing have treated the property tax exclusively as an excise tax on housing consumption. Two recent theoretical developments suggest this is a misrepresentation of the tax. One theory holds that the excise effects of property taxation may be shifted backward to the factors employed in the production of housing. The other theory concludes that the property tax is not an excise, but rather serves as an efficient price for local public services. To investigate these hypotheses, data from the Annual Housing Survey were employed to estimate a housing demand model which included the net effective property tax rate among the set of independent variables. In addition to revealing the property tax-housing demand relationship, the model provides more reliable estimates of income and price elasticities by eliminating specification errors found in previous studies. Results indicate that the property tax reduces the housing consumption of central city homeowners, but does not distort the suburban housing market.     

The regulatory tax and house price appreciation in Florida

Much attention was given to the soaring price of housing that took place in different parts of the country in the 1990s and the first half of the current decade. Traditional explanations for the increase include rising land values and costs of construction, but a strand of literature, popularized by Glaeser et al. [Glaeser, Edward L., Gyourko, Joseph, Saks, Raven, 2005a. Why have housing prices gone up? National Bureau of Economic Research Working Paper #11129; Glaeser, Edward L., Gyourko, Joseph, Saks, Raven, 2005b. Why is manhattan so expensive? Regulation and the rise in housing prices. The Journal of Law and Economics 48(2)], has looked at the role of land use regulations and posits that complying with them imposes a regulatory tax on housing consumers. In this paper, we apply and extend Glaeser and Gyourko’s methodology in order to estimate the regulatory tax on an individual house level in a set of Florida metropolitan areas. Our novel data address some of the quality measurement concerns raised about the Glaeser and Gyourko methodology and allow us to look at the evolution of the regulatory tax over a 10-year period. We find that the tax is an important component of sales price and that as a percentage of sales price has increased in a majority of Florida’s MSAs. In addition, we decompose the overall house price increase into land, materials and regulatory components and find that increasing stringency in the regulatory environment within Florida represents a substantial portion of the run-up in house prices in most metropolitan areas.     

货币和税收政策对我国住房价格的影响——基于VAR模型的实证研究

基于我国1999-2010年房地产市场季度数据,本文建立向量自回归模型(VAR)和向量误差修正模型(VEC),将住房供给和需求同时纳入模型,分析我国利率政策、信贷政策和税收政策对住房价格的影响。结果显示,贷款利率在短期内对住房供给有负效应,但长期效应不明显;贷款规模对住房价格的短期冲击明显,二者之间存在正相关关系;针对保有环节征税可以通过影响住房供给,从而有效抑制住房价格上升。根据我国住房供求特点,应优先选择税收工具,通过促进住房供给实现控制房价的政策目标。     

不同类型调控政策对房地产市场影响的实证分析——以江苏省为例

近年来,国家对房地产宏观调控采取的多种政策,可划分为五类,即房地产开发投资规模、土地供应、金融信贷、住房供给结构、税收等政策。文中就这五类政策对房地产市场的影响进行了实证分析和定性分析。实证分析中采取了12个指标,利用了向量自回归模型和广义脉冲响应函数,就五类调控政策和市场形势对住房价格、成交量以及住房需求的影响时间和影响程度进行分析。定性分析中主要分析利率、税收、广义货币供应量M2、高房价等四个因素变化对住房价格、成交量以及住房需求的影响。     

住房政策的局限性:政策的初衷与实施效果的背离

在房价上涨过快的背景下,基于舆论的压力,政府常常会出台一些旨在稳定房价、解决住房短缺问题的政策,然而有些政策的实施效果却常常背离政策的初衷.回顾了美国40年代实施的房租管制,并分析了中国正在实施的提高税收和经济适用房政策,发现这些政策的实施效果大都适得其反,不仅没有达到预期的目标,反而使得住房问题恶化.     

我国商品房价格的影响因素及控制措施

商品房价格是多种因素发展变化共同作用的结果。目前商品房存在价格过高、投资性购房的比重较高、开发投资额超常增长等问题。文章从供需角度分析商品房价格上涨的原因。从而提出调节供应,保障供需总量和结构平衡、加强和完善宏观监测体系、通过房产税促进低价位住房的建设和消费、加强舆论宣传引导等对策。     

房地产市场调控，要坚持更要完善——“十年调控”问卷调查的启示和思考

通过对196份问卷的总结分析，得到对于未来房地产调控的许多启示：十年房地产调控是必要的；总体评价消极的依据是供求依然失衡，房价越来越高。调控成效不彰的原因有：对住房供求政策、调控配套政策评价消极，还认为财政税收压力是地方政府不积极的首要原因。大多数问卷建议：推动供求和房价基本稳定还是调控首要目的确立；房价合理上升的几个界限；房地产调节机制应该以市场调节为主、政府调节为辅；明确住房需求政策、住房供给政策、住房土地政策、经济手段、行政手段和税收手段改进的方向。     

A dynamic,policy oriented model of the regulated housing market: The Swedish prototype

The design and preliminary implementation of a dynamic, policy oriented model of the regulated housing market is presented. The model is developed in the context of the Swedish housing market institutions which combine nearly all features encountered in other nations. Free buying and selling by homeowners, black markets, swapping of dwellings and rationing of price controlled dwellings both by landlords and a public authority are included as explicit transaction options (with distinct costs) available to existing and newly formed households in the market. The model simulates a sequence of temporary annual equilibria which are obtained by balancing effective demands with effective supplies. Household mobility choices, landlords' selling decisions and the rationing of dwellings at fixed prices are derived from stochastic maximization resulting in multinomial or nested logit models of choice behavior. An aggregated preliminary 16-equation version is calibrated with partly real, partly guesstimated data for the Greater Stockholm region in the mid-seventies. Qualitative comparative statatics and income compensated policy simulations with this version illustrate some unintended effects of Swedish housing policy resulting from the manipulation of the income tax, an income tax dependent property tax and housing allowances. The model provides a tool whereby deregulating institutional changes which are potentially Pareto improving can be identified. If, however, current institutions such as the rationing of dwellings result in sufficiently lower transactions costs for households relative to the free market, then deregulation is not Pareto preferred.     

A dymimic model of housing price determination

This paper presents and estimates a model of the resale housing market. The data are a cross-section of monthly time series obtained from the multiple-listing service for a suburb of San Diego. The model is specified and estimated as a dynamic multiple indicator multiple cause system of equations where the capitalization rate is taken to be an unobservable time series to be estimated jointly with the unknown parameters. These are estimated by maximum likelihood using an EM algorithm based upon Kalman filtering and smoothing.The specification of the model features hedonic equations for each house sale and a dynamic equation for the capitalization rate which is constrained to make the expectation of prices equal the present value of the net returns to home ownership whenever the economic variables stabilize at steady state values. Out of steady state, the capitalization rate slowly adapts to new information.The model attributes a large portion of housing price increases of the 1970's to a fall in the capitalization rate which in turn was driven by rental inflation, tax rates and mortgage rates. Post-sample simulations indicate an initial flattening of housing inflation rates and later a fall brought on by the increase in steady state capitalization rates. In-sample simulations show that although both Proposition 13 and the inflation induced rise in the marginal income tax rates provided partial explanations for the fall in capitalization rates, the single most important factor was the acceleration in price of housing services which interacted with the tax treatment of home ownership to produce an amazing 18% average annual rate of price increase over the last seven years of the 1970's.