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论文编号：	6124
作者编号：	2220120551
上传时间：	2014/5/30 11:04:21
中文题目：	我国开征房产税及其对房地产投资影响的研究
英文题目：	Research on the property tax levy in china and its impact on the real estate investments
指导老师：	王全喜
中文关键字：	房产税；房地产企业；房地产投资者；经营决策
英文关键字：	real estate tax; real estate enterprise; real estate investors; business decisions
中文摘要：	我国房地产经过10年的宏观调控，市场价格仍在上涨。学界、业界对我国房地产调控政策及其效果议论纷纷，多有批评和指责。在诸多宏观调控措施效果不显著的情况下，人们开始把焦点转向了房产税。2011年，国务院同意上海、重庆相继开始了对居民自住商品住房开征房产税的试点。在试点满一年后，试点效果如何，是否进一步推向全国，什么时间推广，采取什么样的推广方式，在社会上引起了强烈的关注，甚至引发了激烈的争论和质疑。由于对住宅开征房产税不但涉及到住宅业主的税收负担和政府的财政收入，也影响房地产企业和房地产投资者的经营前景，已经成为社会各界关注的焦点。 本文试图通过对房地产相关理论以及国内外学者对房产税的研究成果进行分析，并结合中国房地产市场的现状，研究开征房产税对中国住房地产市场的影响。分析中国房地产市场的现状，根据渝、沪两地房产税实际效果，对我国开征房产税的环境进行分析与评价，进而分析我国开征房产税可能的制度设计，以及开征房产税对政府、居民、房价、房地产业、经济社会等各方面的影响，特别是对房地产企业和投资者的影响，并提出相应的建议。本文的研究目的，是为房地产企业和房地产投资者提供经营决策参考。 本文由六章组成。第一章是绪论，介绍了选题背景和研究意义，回顾了国内外的研究文献；第二章介绍并分析了上海和重庆房地产试点的情况；第三章介绍了美国、新加坡和印度的房产税制度和经验，分析其对我国房产税制度的影响；第四章分析我国开征房产税面临的社会经济环境，探讨我国开征房产税的可能性；第五章对我国未来房产税可能的制度设计作了预估，并分析开征房产税对我国房地产投资者、房地产企业、房地产经营者和房地产消费者及其他相关方面的影响，以及相关方面可采取的对策；第六章是结论。
英文摘要：	Market prices of real estate are still rising despite macro-control policies have been implemented for about 10 years in China. There are different views from all sectors of society about the control policies as well as their effects. However, most of them are criticisms and accusations. People began to turn their focus to property tax since many macro-control policies haven’t brought significant effects. In 2011, Chinese State Council has passed a pilot policy that Shanghai began to levy property tax on self-occupied housing, and then Chongqing joined in it. After one year, a strong concern--even heated controversy and question--aroused in the society, the concern mainly focused on the effectiveness of pilot policy and whether it should be further extended all over the country, if yes, when and how. Because of the residential property tax levy not only related to the tax burden on residential property owners and government revenue, but also affect the business prospects of real estate companies and real estate investors, has become the focus of public attention. This paper attempts to study the effects of property tax on Chinese real estate market on the basis of relevant theories as well as domestic and abroad research results, combined with current situation of Chinese real estate market. Then, this paper analyzes and comments the circumstances of property tax on the basis of the practical effects in Shanghai and Chongqing. Still, it analyzes the possible property tax systems in China and the implications towards different aspects, including government, residents or consumers, market prices, real estate industry and the economic society. Accordingly, some suggestions have been given. The purpose of this paper is to provide references on decision making for the real estate companies and the real estate investors. There are six chapters in this paper. Chapter one is introduction, which describes the research backgrounds and significances, then it reviews the research results at home and abroad. Chapter two describes and analyzes the property tax pilots of Shanghai and Chongqing. Chapter three introduces real estate systems and experiences in the United States, Singapore and India, which experience to analyze its impact on China's property tax system. Chapter four analysis of the property tax levy facing socio-economic environment, to explore the possibility of levying property taxes; Chapter five of possible future property tax system design made estimates, analysis countermeasures levy property taxes on our real estate investors, real estate companies, real estate operators and consumers long impact and other related aspects, as well as relevant aspects to be taken; Chapter six is conclusion.
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