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本文利用我国30个省市自治区1999—2008年间的面板数据研究了财政支出资本化问题,重点分析了商品房平均销售价格与财政支出水平之间的变动关系。实证结果表明,我国的地方财政支出与房地产价格呈正相关关系,地方财政支出对房价有明显的促进作用。各个地区持续高水平的财政支出,经过一段时间的积累后,会通过房地产价值的增加体现出来。在实证结果的基础上,提出我国应加快房地产税收制度的改革,征收财产税的建议。
In this paper, we use the panel data of 30 provinces in our country from 1999 to 2008 to study the capitalization of fiscal expenditures, and analyze the relationship between the average sales price of commercial housing and the level of financial expenditure. The empirical results show that the local fiscal expenditure in our country has a positive correlation with the real estate price, and the local fiscal expenditure has obviously promoted the house price. Sustained high levels of financial expenditure in all regions, after a period of accumulation, will be reflected through the increase in the value of real estate. Based on the empirical results, this paper puts forward the suggestion that China should speed up the reform of real estate tax system and impose property tax.