房产税对商品住宅价格的影响研究--基于重庆、上海房产税改革试点情况

Research on the Impact of Real Estate Tax on Price of Commercial Residential Houses--based on Ref orm Pilot Situation in Chongqing and Shanghai

2011年,我国政府决定在上海、重庆两个城市实施房产税改革试点。房产税被认为是抑制房价过快上涨、打击投机性购房需求的有效手段。从重庆、上海两个城市的房产税改革试点情况来看,虽然两个城市实施房产税改革的政策内涵有所不同,两个城市的房价走势也有所差异,但改革试点中所表现出来的主要问题基本一样,包括房产税计税依据不合理,免征条件过宽;房产税税基窄、税率低,影响力过小;政策设计不完整,作用难以发挥等。应进一步明确房产税改革的政策目标,拓展房产税的征税范围,加强房产税改革的政策内涵设计,强化房产评估体系建设及监管力度,更好地发挥房产税在调控房价、实现社会公平方面的作用。

In 2011, China has decided to implement the real estate tax reform pilot in Shanghai and Chongqing. Real estate tax was considered as effective means to suppress the fast rising price and hit speculative purchasing demand. From the situation of the two pilot cities, although the policy connotation were different, the housing price trend were different, the main generated problems in the reform pilot were basically the same, including unreasonable tax-setting accordance, over wide exemption condition; narrow tax base of real estate tax, low tax rate and smaller influence; incomplete policy design and effect.We should further confirm the policy target, expand the taxing scale, strengthen the policy connotation design of real estate tax reform, consolidate the real estate evaluation system construction and supervision strength, and play a better role in controlling housing price and realize social equity by real estate tax.