征收房产税对我国房地产业发展的影响探究摘要：我国的房产税自古有之，随着时代变迁，征收政策也在不断的改进与完善。从理论上讲，不同的房产税征收政策将对房地产市场产生一定的影响，并进而影响房地产行业的发展。科学地制定我国的房产税征收政策，探究房产税的征收对我国房地产业发展的影响，对房地产业的健康发展具有重要现实意义。文章从我国近十年来房地产业的各项数据着手，结合当年相关部门出台的各项房产税征收政策，重点以上海为例，选择与之较强可比性的北京市进行对比分析，探讨房产税的征收对于我国房地产市场以及房地产业发展的影响，从而为我国房产税征收制度体系的完善提出合理有效的建议。得出结论：从长期来看，房产税的征收对我国一线城市房地产业的发展影响并不显著，要想构建完善的房产税征收制度体系，我国还有很多的问题要去解决。政府应当根据我国房地产业发展的情况借鉴国外征收房产税的经验，及时出台合理有效的房产税征收政策，不断地完善我国的房产税征收制度体系，从而确保我国房地产业未来平稳的发展。关键词：房产税；房地产业；房地产市场；房价TheInfluenceoftheRealEstateTaxontheRealEstateIndustryinChinaABSTRACT：WiththeintroductionoftheinfluenceofChinasinceancienttimesChina'srealestatetax,withthechangesofthetimes,thecollectionpolicyisalsoinconstantimprovementandperfection.Intheory,therealestatetaxpolicyontherealestatemarkethaveacertaininfluence,andthusaffecttherealestateindustrydevelopment.TodevelopChina'srealestatetaxpolicy,probeintopropertytaxleviedonrealestatedevelopment,therealestateindustryhealthydevelopmenthasimportantpracticalsignificance.Thispaperfrommycountryinthepasttenyearstherealestateindustrydatatoproceed,combinedwiththeyearoftherelevantdepartmentsoftherealestatetaxcollectionpolicy,thefocusinShanghaiasanexample,strongerthantheBeijingCityLevypropertytaxlevyratioanalysisanddiscussionofhousepropertytaxlevyforChina'srealestatemarketandtherealestateindustrydevelopment,soastoChina'srealestatetaxsystemofperfectputforwardthereasonableandeffectivesuggestions.Conclusion:fromthelong-termpointofview,therealestatetaxleviedonChina'sfirsttiercitiesrealestatedevelopmentimpactisnotsignificanttoconstructtheperfectrealestatetaxlevysystem,inourcountrytherearemanyproblemstobesolved.Thegovernmentshouldaccordingtoourcountryrealestateindustrydevelopment,learnfromforeignexperience,thetimelyintroductionofreasonableandeffectiverealestatetaxcollectionpolicy,continuetoperfectourcountry'spropertytaxsystem,soastoensurethatIChina'srealestateindustryinthefuturestabledevelopment.KeyWords:realestatetax;realestate;realestatemarket;houseprice目录摘要..................................................................................................................................................IABSTRACT.................................................................................................................................II目录........................................................................................................................................III一、我国房产税和房地产业的发展....................................................................................1（一）房产税的概念..........................................................................................................1（二）房产税的作用..........................................................................................................1（三）我国房产税的发展...............................................................................................
