I 摘要 房地产业是国民经济发展的基础。房地产市场的繁荣有助于国民经济的长远 发展。现阶段，国内房地产行业走势向好，房地产价格处于逐渐升高的态势。由 于担心中国房地产市场泡沫，政府相关部门制定实施了涵盖税收货币等方面的政 策制度，采取了宏观调控的手段。长期以来，房地产产业都是政府财政收入的重 要来源，房地产税收机制有效抑制了房地产价格的不正常增长，对于维持房地产 市场的稳定、科学分配房地产资源等有着深远意义。可以看出，房地产税收政策 所扮演的角色十分重要。在房地产税收政策不断完善的背景下，探究房地产税收 政策同房地产价格之间的内在联系成为了相关领域的重要研究课题之一。 文章的开头简介了此次研究的大致背景、主要意义、现实状况和研究对象等； 然后介绍了房地产业定义及经济地位、房地产税收相关概念、我国现行房地产税 收体制、房地产税的理论基础；进一步分析了房地产业相关税收改革现状，主要 包括房地产价格变动趋势、我国房地产业相关税种的改革历程及与房价变动的对 比分析、我国现行房地产税制体系存在的问题、国内房地产税收机制变革创新的 重要意义；通过实证分析，研究“营改增”政策对房地产行业的影响进行研究；进一 步以 RS 房地产公司为例分析了增值税改革对房地产行业的影响；接着探析了房 地产税收机制的变革创新对于整个房地产行业的影响， 主要包括房地产税收改革 对房地产价格的影响效应分析、房地产税收改革对房地产市场供需情况的影响、 房地产税收改革对房地产业各参与主体的影响、上海、重庆开征个人房产税试点 比较分析。并探讨了国外房地产税制改革经验及其借鉴，主要从日本、新加坡等 国家进行介绍，分析国外房地产税制改革对我国的启示；最后提出了强化房地产 相关税收政策对行业调控效应的政策建议，主要从政府方面及企业方面等进行探 讨。 关键词，税收政策；房地产行业；影响Abstract II Abstract Real estate industry is the foundation of national economic development. The development of real estate industry can promote the development of national economy. In recent years, China's real estate market has developed rapidly and real estate prices have been rising. There has been an excessive boom in the real estate market. Due to worries about China's real estate market bubble, the government has introduced many related policies, including fiscal and monetary policies, macro regulation and control of the real estate market and so on. As an important fiscal policy, real estate tax policy plays an important role in intervening housing prices, promoting the balanced development of the real estate market and guiding the optimal allocation of real estate resources. Therefore, the real estate tax policy plays an irreplaceable role in the government's macro-control policy. With the introduction of various real estate tax policies by the government, the research on the relationship between real estate tax policies and real estate prices has gradually become a hot topic in academic circles. Firstly, this paper introduces the research background, research significance, research status at home and abroad, research methods and contents of the subject; secondly, it introduces the definition and economic status of real estate industry, related concepts of real estate tax, current real estate tax system and theoretical basis of real estate tax in China; and then it further analyses the current situation of real estate tax reform, including the trend of real estate price change. The reform process of China's real estate tax system, the general situation of China's current real estate tax system, the problems existing in China's current real estate tax system, the necessity of China's real estate tax system reform, and discussed the experience of foreign real estate tax system reform and its reference, mainly includes the trend of real estate price change, the reform process of real estate related taxes and the comparative analysis with house price change, the existing problems of real estate tax system in China and the necessity of real estate tax system reform in China. through empirical analysis, the macro-impact of the business-to-growth policy on the real estate industry is studied; and the value-added tax reform is further analyzed with RS Real Estate Company as an example. Then it analyses the impact of real estate tax reform on real estate industry, including the impact of real estate tax reform on real estate price. Analysis, the impact of real estate taxAbstract III reform on the supply and demand situation of the real estate market, the impact of real estate tax reform on the main participants in the real estate industry, the comparative analysis of the pilot collection of personal real estate tax in Shanghai and Chongqing. This paper discusses the micro-impact of real estate industry, and explores the experience of foreign real estate tax reform and its reference, mainly from Japan, Singapore and other countries, and analyses the Enlightenment of foreign real estate tax reform to China. Finally, it puts forward some policy suggestions to strengthen the effect of real estate tax policy on industry regulation, mainly from the government and enterprises. Key words: tax policy; real estate industry; impact目录 目录 摘要...............................................................................................................................I Abstract.........................................................................................................................II 第一章 绪论...................................................................................................................1 1.1 研究背景.........................................................................................................1 1.2 研究目的及意义.............................................................................................2 1.2.1 研究目的.............................................................................................2 1.2.2 研究意义.............................................................................................2 1.3 国内外研究现状.............................................................................................3 1.3.1 国外研究现状.....................................................................................3 1.3.2 国内研究现状.....................................................................................5 1.3.3 文献评述.............................................................................................8 1.4 研究内容与研究框架.....................................................................................8 1.5 研究方法.........................................................................................................9 1.6 创新点...........................................................................................................10 第二章 相关理论概述.................................................................................................11 2.1 房地产业定义及经济地位...........................................................................11 2.1.1 房地产业的定义...............................................................................11 2.1.2 房地产业的重要经济地位...............................................................11 2.2 房地产税收相关概念...................................................................................14 2.3 我国现行房地产税收体制...........................................................................14 2.4 房地产税的理论基础...................................................................................17 2.4.1 地租理论...........................................................................................17 2.4.2 税负转嫁理论...................................................................................18 2.4.3 税制优化理论...................................................................................18 第三章 房地产相关税收改革现状分析.....................................................................20 3.1 房地产价格变动趋势...................................................................................20 3.1.1 房价平稳时期（1998～2003年）...................................................20 3.1.2 房价快速增长时期（2003～2007年）...........................................21 3.1.3 房价震荡时期（2007～2009年）...................................................22目录 3.1.4 房价稳定增长时期（2009～2015年）...........................................23 3.1.5 房价加速增长时期（2015～2018年）...........................................25 3.2 我国房地产业相关税种改革历程...............................................................27 3.2.1 房地产税制建设时期（1978～2002年）.......................................27 3.2.2 房地产税制调整时期（2003～2010年）.......................................28 3.2.3 房产税改革试点时期（2011年至今）...........................................28 3.2.4 房地产行业“营改增”及增值税改革时期（2016年至今）.......30 3.3 我国现行房地产税制体系存在的问题.......................................................31 3.3.1 房地产税制体系结构不合理...........................................................31 3.3.2 重复征税与税种缺失问题并存.......................................................32 3.3.3 房地产税制要素设计不合理...........................................................33 3.4 我国房地产税制度改革的必要性...............................................................35 第四章 增值税改革对房地产行业影响的实证分析.................................................38 4.1 样本选取.......................................................................................................38 4.2 数据来源.......................................................................................................38 4.3 变量定义.......................................................................................................38 4.4 面板数据单位根检验...................................................................................40 4.5 面板数据协整检验.......................................................................................41 4.6 模型的选择...................................................................................................41 4.7 模型回归结果分析.......................................................................................42 第五章 增值税改革对房地产行业的影响—以 RS 房地产公司为例.....................44 5.1 RS 公司简介.................................................................................................44 5.2 RS 公司纳税情况分析.................................................................................44 5.2.1 涉税种类分析...................................................................................44 5.2.2 税负水平分析...................................................................................45 5.3 增值税税率降低政策对 RS 公司的影响...................................................45 5.4 RS 公司的税收筹划建议.............................................................................46 第六章 房地产税改革对房地产行业的影响分析.....................................................48 6.1 房地产税收改革对房地产价格的影响效应分析.......................................48 6.2 房地产税收改革对房地产市场供需情况的影响.......................................49 6.3 房地产税收改革对房地产业各参与主体的影响.......................................51 6.4 上海、重庆开征个人房产税试点比较分析...............................................52 6.4.1 上海、重庆个人房产税试点方案...................................................52 6.4.2 上海、重庆个人房产税比较...........................................................53目录 6.5 国外房地产税制改革经验及其借鉴...........................................................55 6.5.1 日本房地产税制改革的主要经验...................................................55 6.5.2 新加坡房地产税制改革的主要经验...............................................57 6.5.3 国外房地产税制改革对我国的启示...............................................59 第七章 强化税收对房地产行业调控的政策建议.....................................................61 7.1 政府方面.......................................................................................................61 7.1.1 完善房地产税收政策体系，提高政策调控效率...........................61 7.1.2 加强配套政策措施建设，强化政策调控效果...............................63 7.1.3 合理设计税率...................................................................................64 7.1.4 减少房地产税收种类，降低总体税负...........................................65 7.2 企业方面.......................................................................................................66 7.2.1 投资环境转向聚焦二、三线城市...................................................66 7.2.2 投资类型向精细化的中小户型发展...............................................66 7.2.3 在控制风险的基础上适度调整投资规模.......................................67 7.2.4 加速战略调整，完善开发方式.......................................................67 7.2.5 规范企业的财务管理.......................................................................68 结 论.............................................................................................................................69 致谢.............................................................................................................................71