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本文采用1999—2015年省际面板数据,建立动态面板模型,加入建造成本、土地出让金两个控制变量,分别从全国层面和区域层面对我国房地产税负与房价之间的关系进行了实证研究。研究发现,房地产税负对房价有一定的抑制作用,但不同区域间存在差异;建筑成本对房价的影响较小,且在东部地区并不显著;土地出让金推动了房价上涨,是当前房价居高不下的重要因素。因此,差异化房地产税收制度、规范土地财政行为是当前房地产市场调控的关键。
This article uses the provincial panel data from 1999 to 2015 to establish a dynamic panel model, adding two control variables: construction costs and land transfer payments, and empirical studies on the relationship between real estate tax burden and housing prices at the national and regional levels . The study found that the real estate tax burden has a certain inhibitory effect on house prices, but there are differences between different regions; the impact of construction costs on housing prices is small, and not significant in the eastern region; land transfer payments to promote housing prices is the current price of Habitat High and important factor. Therefore, the difference between the real estate tax system, regulate the financial behavior of land is the key to the real estate market regulation.