开征物业税对房地产市场的影响分析——以天津市为例摘要：房地产业作为推动我国经济发展的重要支柱，其顺利发展必然对国民生产总值的提高起着关键性作用，这样的话，在推动房地产行业发展的整个过程中，政府是否根据房地产行业的现状而制定相应的房地产税收制定则无疑是推动其实现健康发展的关键所在。从1994年以来，我国便甚少对房地产税收政策做出调整，从而使得其与当今时代的房地产市场变得极不相符。因而，从2003年-2015年间，我国政府便相继推出了新的房地产税收政策，以期能够推动房地产行业的健康发展，那么这些政策对于房地产市场所造成的影响究竟是怎么样的呢？有鉴于此，笔者决定政府所制定的“房地产开征物业税”为研究视角，结合天津市的房地产市场现状，分析开征物业税对于该地区的房地产市场所造成的影响，进而提出相对应的对策与建议。关键词：开征物业税、房地产、天津市Abstract:AsanimportanteconomicpillarindustryinChina,thehealthydevelopmentoftherealestateindustryisundoubtedlyanimportantbasisforpromotingthesteadygrowthofthenationaleconomy.Inthisprocess,whetherthegovernmentdevelopsthecorrespondingrealestatetaxaccordingtothestatusquooftherealestateindustryIstopromoteitshealthydevelopmentofthekey.Since1994,Chinahasmadelittleadjustmentstotherealestatetaxpolicy,makingitextremelyincompatiblewiththerealestatemarketofthepresentera.Thus,from2003to2015,ourgovernmenthasintroducedanewrealestatetaxpolicy,inordertopromotethehealthydevelopmentoftherealestateindustry,thenthesepoliciesfortherealestatemarketcausedbywhatistheimpactofit?Inviewofthis,theauthordecidesthatthe"realestatelevypropertytax"formulatedbythegovernmentastheresearchperspective,combinedwiththerealestatemarketsituationofXXcity,analyzestheimpactofpropertytaxontherealestatemarketintheregion,andthenputsforwardthecorrespondingcountermeasuresSuggest.Keywords:propertytax,realestate,XXcity目录目录...................................................................................................................2第一章绪论........................................................................................................3（一）研究背景.............................................................................................3（二）国内外研究综述....................................................................................41.国内研究综述........................................................................................42.国外研究综述........................................................................................5（三）研究意义.............................................................................................6第二章开征物业税的定义以及对房地产市场的影响...................................................7（一）开征物业税的概念.................................................................................7（二）开征物业税对我国房地产市场的影响........................................................71.对土地供应模式的影响...........................................................................72.开征物业税对我国房地产市场价格的影响..................................................83.开征物业税对于我国房地产供求的影响.....................................................8第三章开征物业税对于房地产市场的实证研究——以天津市为例................................9（一）天津市房地产市场的发展现状及特征........................................................91.天津市房地产市场整体状况.......................................................................
