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随着国务院在一九九八年颁布《关于进一步深化城镇住房制度改革加快住房建设的通知》,结束了我国延续将近五十年的福利分房制度,正式步入商品房时代,房地产业也呈现出了迅猛发展,并逐渐成为国民经济发展的主要推动力之一,而这其中房地产制度改革,特别是房地产税改革,对调节和推动房地产的发展功不可没。然而我国房地产业在过去十多年的高速发展的过程中也凸显出不少问题,主要体现在开发商囤地、捂盘、投资者过度炒房,致使房价上涨过快且居高不下,远远超出了普通民众的购买能力。本文主要通过分析我国一九九八年至二零一零年的商品房价格与房地产五税相关数据的变化来研究房地产行业税收政策变化对房价的影响。
With the promulgation of the State Council’s “Notice on Further Deepening the Reform of Urban Housing System and Accelerating Housing Construction” in 1998, the system of housing distribution of welfare, which lasted for nearly 50 years, ended in the era of commercial housing and the real estate industry also showed The rapid development and gradually become one of the main driving forces for the development of the national economy, of which the reform of the real estate system, especially the real estate tax reform, to adjust and promote the development of real estate contributed. However, the rapid development of China’s real estate industry in the past decade or so also highlights many problems, mainly reflected in the developer hoarding, cover plate, investors over real estate, resulting in house prices rose too fast and high, far Far beyond the ordinary people’s purchasing power. This article mainly studies the influence of the change of tax policy in the real estate industry on house prices by analyzing the changes of the relevant data of real estate tax and real estate prices from 1998 to 2010 in our country.