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本文通过对北京市一千多名城镇居民发放“房产税对房价影响”调查问卷,考察了个人住房房产税征收可能产生的经济效果。调查发现,大部分受访者认为我国未来个人住房房产税率应在2%以下,短期内征收个人住房房产税的可能性较小;个人住房房产税对房价影响较小,不应过分期望房产税对房价的抑制作用;多套房产的受访者认为征收个人住房房产税对房产投机抑制作用很小,而一套房产的所有者认为,征收个人住房房产税对房产投机抑制作用很大。据此,政府应对住房投资者和消费者采取差别房产税税率政策,以打击投机行为。
This paper examines the possible economic effects of the collection of real estate taxes on individual housing through the issuance of the questionnaire “Influence of Real Estate Tax on Housing Price” to more than a thousand urban residents in Beijing. The survey found that most respondents believe that China’s future personal housing property tax rate should be below 2%, the short term acquisition of personal housing property tax is less likely; individual housing real estate tax has little effect on the price, property tax should not be too much expectations The inhibition of housing prices; multiple sets of real estate respondents believe that the imposition of individual housing real estate tax has little effect on speculation in real estate, and a property owner believes that the collection of individual housing property tax has a significant inhibitory effect on real estate speculation. Accordingly, the government should adopt a differential property tax rate policy for housing investors and consumers in order to combat speculation.