An Empirical Analysis Of The Impact Of Real Estate Tax On The Price Of Commercial Housing In Harbin

With the continuous development of economy,the commercial housing price from rising too fast,the trend of piling on.Real estate industry has gradually become one of pillar industries in our country,along with the development of the market,the government has been to macroeconomic policy,legal regulation with parallel.Taxation as the powerful tools for the government to regulate the market,since the implementation of attention.In 2011,the state in order to better control the market by tax means,make it play a biggest role,carried out "in chongqing,Shanghai real estate tax reform pilot work.The pilot reforms on the one hand,shows the country to tax means to regulate the market,determination to cool the property market investment heat,on the other hand also constantly reflect on progress in the process,in the process of reform to explore the effect of the better way to impose house property tax,achieves the twice the result with half the effort.Of the pilot results didn't reach the expected effect,held that the parties have to different attitude,but the property tax as a kind of tax control,itself can not directly effect on prices,can not have the effect of lower prices immediately after implementation.And a lot of problems exist at present,China's real estate tax levy process,the property tax levy mechanism is imperfect and lead to the effects of the property tax is not fully reflected.Property tax as a kind of tax,to rein in property prices from rising too fast,optimizing the allocation of market allocation of resources,adjust national income,increasing the income of the local finance has an important meaning,and optimize the property tax revenue system,the country's institutional construction also has good guidance function.So the price of house property tax on the mechanism of action,from the principle analysis of a property tax would affect commercial housing price,and further direction of real estate tax reform put forward reasonable Suggestions for the future.This paper mainly uses principal component analysis(PCA)and multiple linear regression analysis,the influence factors of commodity house prices do dimension,it is concluded that as a significant influence on commercial housing price of reason and its family composition description.Because of the property tax as a tax regulation policy is indirect effect on prices,so the analysis of a property tax would affect the commercial housing price mechanism of action of the principal component,then analysis it is concluded that a property tax will be what impact of the commercial housing price.In order to more intuitive to show the effect of each component of commercial housing prices to various factors and commercial housing prices do multiple linear regression analysis,the quantitative obtained the effects of various factors on the commercial housing prices.On market supply and demand theory as the basis of theoretical analysis,a property tax,on the impact of market supply and demand both sides to make analysis.And combine the reform of Shanghai,Chongqing two pilot schemes with success,from the results of output end of the effects of the property tax to do analysis and evaluation.And according to a property tax in our country and related tax "light have heavy flow" of the existence of the problem,the real estate tax and its related tax family composition analysis,concluded that the retain links to commercial housing prices in real estate tax is greater than the influence of trade links.Finally combined with theoretical and empirical analysis,put forward reasonable Suggestions for property tax reform direction,from improving the property tax levy management system,expanding the scope of the property tax levy,improve preferential tax policies,will be put into public construction real estate tax and so on four aspects has carried on the detailed instructions,full of a property tax for the future work to lay a solid foundation.