Mechanism And Empirical Study On The Impact Of Real Estate Tax On Real Estate Price

Real estate tax is a general term for all kinds of taxes levied by the government,and it is an important source of local government revenue.At the same time,real estate tax as an important means of government regulation of real estate prices,the impact and regulate the real estate market.The real estate tax will affect the price of real estate as the main line.Analysis effect is the inherent logic of relations,found that real estate tax equity and real estate value added tax impact on the real estate market supply and demand,and then passed on to the real estate prices,caused by fluctuations in real estate prices.Significant performance of real estate tax fairness is one of the regional public goods balance,hot spot areas in major cities,real estate prices,these areas tend to have better education,medical and health,culture,entertainment service,on the surrounding and the population attractive,as the first tier cities to second and third tier cities population siphon phenomenon in our country.If the real estate tax fairness is from the perspective of real estate locational advantages of the objective phenomenon of to study the real estate taxes affect the price of real estate,then study on the tax policy of real estate,more from a subjective point of view to study the real estate tax will affect the price of real estate,real estate tax policy changes often and fluctuations in real estate prices concomitant.Throughout China's real estate tax adjustment policies introduced,always accompanied by the initiative of the government regulation of real estate prices intention.Real estate value-added tax is a major breakthrough in the reform of the tax system,it includes access to links,circulation and trading links in the value-added tax adjustment,and the short-term and long-term changes in the real estate prices have a subtle impact.Theoretically speaking,real estate tax policy adjustment of the real estate price belongs to the first generation theory,theory of this period to supply and demand model of real estate based.Analysis the real estate tax policy adjustment after the loss in price and price earnings.And regional real estate fair adjustment of real estate prices belongs to the second generation theory,the external effect of public products as the basis,compared the star network,core network and the core-edge network three public products diffusion model,compared the public product supply and demand in the real estate selection effects.From the empirical analysis,analysis of the real estate tax fairness,through the national,Eastern,central,Western and northeastern contrast.It is pointed out that major real estate tax justice in the fluctuations of real estate price impact.Real estate tax policy,from the point of view of value added tax,and respectively from the real estate value-added tax and value-added tax to two aspects of the tax before and after the real estate price changes.At the same time,the paper compares the domestic and foreign real estate tax will affect the price of real estate on the comments and views and from the real estate tax fairness and tax policy of real estate two direction comparison of various points of view,summarize abroad scholars three views and the domestic scholar's three point of view and to view compared pointed out that domestic appearance points belong to the same clan,although the expression of different ways,but view the contents of surprisingly the same.Paper also compares the Singapore,South Korea,Chinese HongKong,Japan's real estate tax policy,through data edit summary,from the regional equity and real estate tax policy adjustment two aspects pointed out that real estate tax is the important factors affecting the real estate prices,and points out that all countries and regions in Asia began to use real estate tax transfer payment means to balance the regional differences and improve the degree of equity in the region,and has made certain progress.At the same time,in the adjustment of the tax policy,began to pay attention to the added value of real estate transaction tax collection efforts,by the VAT adjustment real estate prices.Finally,respectively,from the regional transfer payments and tax policy reform real estate tax reform measures put forward,from regional fairness,balanced local government tax per capita income,the differences of the equilibrium between the government standard fiscal income and the standard fiscal expenditure,balanced per capita fiscal expenditure,public services equalization spending area to reach the fairness.From the aspect of the value-added tax system design proposed should district housing estate transfer of part of the value-added tax levied on the universality and particularity,coordinate the real estate transfer links and retain part of the tax burden,and from the tax base,tax rate,tax incentives,tax share the new design and real estate value-added tax system.Finally,combined with the regional equity and real estate value-added tax,regional transfer payments and value-added tax reform combination,achieve regional fiscal revenue to balance,with value-added tax as the transfer payment funds pool,resolve the real estate price imbalance.