房产税对房地产市场供需的影响——基于试点城市的分析

2011年个人房产税开始试点,上海属于一线高房价、高增长的城市,房产税实施"增量模式"。重庆则属于中等房价的内陆城市,房产税实施"存量模式"。在实证研究数据匮乏的情况下,本文从供需角度用指数来研究房地产市场的变化趋势,得出两点结论:房产税对房地产市场具有"维稳"的作用;与上海相比,重庆针对"存量房"的房产税方案对抑制供需有立竿见影的效果。这揭示了不同的房产税方案对房地产市场影响是有区别的,区别主要体现在供需双方调整的速度和幅度上。

In 2011, the pilot project of personal property taxes were launched. As a city of high housing price and high growth, Shanghai adopts the incremental mode of property tax. While Chongqing belongs to the medium - price inland city, it implements the stock mode of property tax. In the situation of lack of empirical research data, this paper studies the change trend of the real estate market from the perspectives of supply and demand. Two conclusions are as follows： the property tax on the real estate market has a role of stability maintenance; compared with Shanghai, Chongqing which implements the stock room of the property tax program to curb demand and supply has an immediate effect. This reveals the influences of property tax on the real estate market are different, most of which were reflected in the adjustments of speed and amplitude on both sides of supply and demand.