房产税对住房价格的结构性改变研究
The Structural Change of House Property Tax on Housing Price

本文研究了重庆市房地产税制改革对房价的影响，并进一步分析了房地产税制改革可能带来的房价结构性变化。本章研究了房地产税制改革后大面积住宅和小面积住宅价格指数的变化，通过建立DID模型，对重庆试点进行了分析。结果发现，房产税改革对试点城市房价的影响对于大面积住房更为明显。房地产税的平均效应主要由大面积住宅市场构成，由于需求的挤压，小面积住宅价格上涨更快。房地产税制改革的目的是通过征收房地产税，改善低收入层的福利，抑制市场投机，从而降低房价，使低收入家庭能够买得起房子。本研究表明，该政策尚未取得预期的效果，但降低了低收入群体的福利。
This paper studies the impact of real estate tax reform on house prices in Chongqing, and further analyzes the possible structural changes of house prices caused by real estate tax reform. This chapter studies the changes of the price index of large-area housing and small-area housing after the real estate tax reform, and analyzes the pilot area of Chongqing by establishing the DID model. The results show that the impact of real estate tax reform on house prices in pilot cities is more obvious for large-area housing. The average effect of real estate tax is mainly composed of large-area housing market. Due to the squeeze of demand, the price of small-area housing rises faster. The purpose of real estate tax reform is to improve the welfare of low-income groups, curb market speculation through the collection of real estate tax, so as to reduce house prices, so that low-income groups can afford housing. This study at least shows that the policy has not achieved the expected effect, but reduced the welfare of low-income groups.