摘要:随着我国经济的迅猛发展，上海市房地产市场总体发展态势良好，开发投资不断创出新高，市场持续旺销，房地产业快速发展，并逐步走向规范与成熟。我国房地产市场的发展一直与宏观调控相伴而行，政府采取了一系列经济、法律和行政手段调控房地产市场的运行。但这些政策没有触动整个房地产税制，达到预期的效果，房地产投资热度依然不减，地王频现、房地产价格居高不下，房地产市场依然没有回到理性发展的轨道上来。自2011年1月28日开始，上海市政府印发《上海市开展对部分个人住房征收房产税试点的暂行办法》，进行对个人住房征收房产税的改革试点。随后，2013年3月30日 ，上海市人民政府出台房地产“国五条”细则。上海市政府办公厅印发了关于贯彻《国务院办公厅关于继续做好房地产市场调控工作的通知》，其中有不少措施被认为是“楼市调控史上最严”。 各方对具体政策效果评价不一，房产税长期政策效果以及对房价的影响还在持续观察中。有鉴于此，深入研究房产税对房价的影响，提出促进房地产市场健康发展的具体完善对策，具有重要的理论意义和现实意义。
关键词 房产税；住房价格；上海试点；房地产市场
Abstract:With China's rapid economic development, the Shanghai real estate market overall development trend, development and investment hit a new high, the market continued strong sales, the rapid development of the real estate industry, and gradually standardized and mature. The development of China's real estate market has been accompanied with the macro-control line, the Government has adopted a series of economic, legal and administrative measures to control the operation of the real estate market. But these policies did not touch the real estate tax system to achieve the desired effect, real estate investment continues unabated heat, and Wang are frequent, high real estate prices, the real estate market is still not back to the rational development of the track. Since January 28, 2011, the Shanghai municipal government issued "in Shanghai on the part of individual housing property tax pilot Interim Measures on individual housing property tax reform pilot. Subsequently, on March 30, 2013, the introduction of the Shanghai Municipal People's Government of Association of Real Estate "five countries". General Office of Shanghai Municipal Government issued the General Office of the State Council on the implementation of the "notice" to continue to do a good job in the real estate market regulation work, of which there are many measures are considered to be "market regulation in the history of the most stringent". Different parties to the specific effects of policies, property tax long-term effects of policies and the impact on house prices continues observed. In view of this, in-depth study of property tax impact on house prices, specific improvement measures to promote the healthy development of the real estate market has important theoretical and practical significance.
Keywords Property taxes real estate prices shanghai pilot real estate market
本文的研究内容大致包括五部分如下：
第一部分，论述选题的背景及意义等。通过对目前上海市正在进行的房产税改革试点这一背景的介绍，提出了本文所要研究的问题——房产税改革对上海市房地产价格的影响，然后介绍了本文的研究背景以及研究意义。最后再介绍了本文所运用的研究内容以及技术路线，以及本文的主要创新之处。
第二部分，这一部分主要从房产税的发展和上海市房地产市场现状的角度来介绍。首先是对房产税的概念及起源的介绍，其次是通过上海房产税实施的方案，系统地分析了上海市房地产市场的供求现状。
第三部分，这一部分是房产税对上海市房地产价格影响的理论分析。税收对价格的影响主要是通过影响市场供求关系和税负转嫁等途径间接实现的。通过房产税对住房供给和需求两方面的研究，分析房产税对住房价格的影响。
第四部分，这部分是本文的重中之重，以第三部分的理论分析以及所查阅的数据资料为基础，结合上海市房产税改革试点的实际，分析房产税对住房价格的影响。最后对上述的实证分析的结果进行讨论，并得出结论。
第五部分，根据上述的理论分析以及实证分析，提出房产税改革的相关政策建议和研究展望。
