摘要
基于住房建设成本解构视角,在分析税收成本、土地成本与建安成本基础上,将住房交易结构不完善导致的交易成本纳入至住房建设成本体系,并论述各成本与住房价格变动关系。然后利用住房微观交易数据,揭示我国住房市场成本影响住房价格的现实特征。最后以稳定住房价格为目标,从完善税收体系、改革土地配置制度、完善“租购同权”政策等方面提出我国住房建设的结构性政策响应体系,为我国住房问题求解提供参考。
From the perspective of cost deconstruction of housing construction cost,this paper considers the transaction cost caused by the imperfect housing transaction structure,and brings it into the housing construction cost system together with tax cost,land cost and construction and installation cost.Then,analyzes the relationship between the cost and housing price changes,reveals the characteristics of housing market cost affecting housing price in China using the housing micro transaction data,In order to stabilize the housing price,puts forward the structural policy response system of China’s housing construction from the aspects of improving the tax system,reforming the land allocation system,and improving the“rent and purchase right”policy,so as to provide strategies for solving China’s housing problems.
作者
冯萍
梅林
王妍
FENG Ping;MEI Lin;WANG Yan(Beichen District Tax Service of Tianjin Municipal,State Taxation Administration,Tianjin 300400,China;School of Public Finance and Administration,Tianjin University of Finance and Economics,Tianjin 300222,China;Tianjin Municipal Tax Service,State Taxation Administration,Tianjin 300010,China)
出处
《建筑经济》
北大核心
2021年第5期76-80,共5页
Construction Economy
关键词
住房建设
价格波动
成本解构
政策响应
housing construction
price fluctuation
cost deconstruction
policy response