“开征物业税，可以调整地方税收结构，但对房地产价格的影响有限”，广州大学广州发展研究院发布了广州城建蓝皮书，由广州市土地利用发展中心和中山大学岭南学院联合进行了“关于开征房产税对广州房地产市场影响研究”，根据广州2009—2010年的统计数据，针对物业税开征对房地产市场的影响进行了实证分析。结果显示，物业税改革可以调整地方税收结构，但对房地产价格的影响有限，物业税政策可以对地方公共服务体系建设起到正向激励作用。

“Collecting the property tax，Can adjust the local tax structure，But to the real estate price has limited impact”，Guangzhou university guangzhou development research institute issued a guangzhou urban construction blue book，By the guangzhou land use development center and sun yat-sen university lingnan institute jointly conducted“About collecting the housing property tax to guangzhou real estate market impact study”，According to the guangzhou 2009-2010 years of statistical data，According to the property tax levy to the real estate market the influence of the empirical analysis。Results show that，Property tax reform can adjust the local tax structure，But to the real estate price has limited impact，Property tax policy can place on the construction of public service system play a positive incentive effect。

　　【现象】房产税开征试点楼市成交量下降

【phenomenon】Housing property tax collecting the pilot property market turnover decline

　　“物业税的开征通过对住宅型房地产保有阶段课征房产税，加大投机者和房地产开发商的房产持有成本，能够有效抑制房地产市场中的投机行为。”

“Property tax levying through the house type real estate maintain stage impact property tax，Increase the speculators and real estate developers of real estate holding costs，Can effectively restrain the real estate market speculation。”

　　报告认为，2011年重庆、上海正式试点开征新房产税，这些房地产政策变化对房地产市场预期产生了一定的影响。首先，对于自住型购房者，这部分购房者多数会选择观望等待。其次，对于房地产商品投资者、投机者来说，新房产税收开征的预期，可能使其在住房保有环节的持有成本增加，导致房地产需求的下降。

The report says，In 2011, chongqing、Shanghai official pilot collecting the new housing property tax，These real estate policy change on the real estate market expectations has produced certain effect。First of all，For self living type the person that buy a house，This part of the person that buy a house majority will choose wait-and-see waiting。secondly，For real estate commodity investors、Speculators for，The new property tax collecting the expected，May make the housing keep link holding costs increase，In real estate falling demand。

　　具体到广州来说，从2010年开始新的调控政策的陆续出台，广州的自住型购房者选择了观望，房地产投资者、投机者的持有成本增加，导致房地产需求下降。

For specific to guangzhou，Since 2010 the new regulation policy comes on stage in succession，Guangzhou self living type buyers chose wait-and-see，Real estate investors、Speculators' holding costs increase，In real estate demand decline。

　　一方面，2010年以来由于受到国家对房地产市场的调控，以及开征物业税政策预期的影响，尽管由于亚运会的建设使得固定资产投资大幅上升，但是房地产投资额增幅减缓；一方面，广州市统计局的统计数据，2010年1—9月广州市一手房销售面积为856.94万平方米，仅为2009年房地产商品销售面积的62%。

On the one hand，Since 2010 the state due to the real estate market regulation，And collecting the property tax policy expected effect，Although the Asian games construction makes the investment in fixed assets have risen sharply，But the real estate investment growth slowdown；On the one hand，Guangzhou bureau of statistics data，2010 September 1 - guangzhou a room sales area for 8.5694 million square meters，Only for 2009 years the real estate sales area of 62%。

　　【影响】开征物业税或可年增财税数百亿

【influence】Collecting the property tax or years increase fiscal tens of billions

　　报告以2010年广州开征物业税前的房产相关收入、广州市地方财税收入情况为例，如果按照目前认可度较高的物业税“第一阶段改革”征收方案，即首套住房不征收，第二以及多于两套以上的房产按照0.8%的税率征收，房地产相关税收将会增加694962万元，广州市地方财税总收入将会增加2305591万元，房地产税收占地方财税收入比例将升高2.66%，对地方财政收入有显著提升。

The report in 2010, guangzhou property tax levy of the real estate related income、Guangzhou local finance and tax income, for example，If, in accordance with the current popularity of high property tax“The first stage reform”Collection scheme，That is the first set of housing do not impose，The second and more than two sets of above housing according to the tax rate of 0.8% collection，Real estate related tax will be an increase of 6.94962 billion yuan，Guangzhou local fiscal revenue will be an increase of 23.05591 billion yuan，Real estate tax revenue accounted for local finance and tax revenue ratio will increase 2.66%，To the local finance income has significantly increased。

　　如果按照“第二阶段改革”方案征收物业税，即将征税范围扩大到第一套住房，房地产相关税收会增加2488421万元，广州市财政总收入将增加4099050万元，房地产税收占地方财税收入比例将升高11.5%，将成为地方财政税收的重要来源。

If, in accordance with the“The second stage reform”Scheme collection of property tax，The taxation scope expanded to the first set of housing，Real estate related tax will be an increase of 24.88421 billion yuan，Guangzhou fiscal revenue will increase 40.9905 billion yuan，Real estate tax revenue accounted for local finance and tax revenue ratio will increase 11.5%，Will become an important source of local fiscal revenue。

　　【建议】若征房产税应先建立地方住房保障

【Suggestions】If sign housing property tax should first establish the local housing safeguard

　　报告介绍称，在西方国家，物业税是地方政府特别是基层地方政府的主要财政收入来源。税收“宽税基、简税种、低税率”，“以收定支”，税收一般用于地方的基础建设设施和公共福利改善，如教育、公共卫生、公共安全等，物业税相当于政府对享受地方公共服务的用户的收费，居民支付的财产税和其享受到的地方公共服务基本上是对等的，因此财产税也是有效率的。

Report introduces says，In western countries，Property tax is local government, especially local governments at the grass-roots level of the main financial source of income。tax“Wide tax base、Jane categories of taxes、Low tax rate”，“To receive a fixed”，Taxes are used for local infrastructure facilities and public welfare improvement，Such as education、Public health、Public security，Property tax is equivalent to the government to enjoy the local public service user fee，Residents pay property tax and its enjoy the local public service is basically equivalent，So property tax is also efficient。

　　报告建议，开征物业税要提高透明度和效率，政府应每年公布物业税收入的使用情况，接受监督。同时，要先建立地方住房保障和税收减免制度，利用物业税所带来的相关税收解决低收入人群住房问题。

The report recommends that the，Collecting the property tax to improve transparency and efficiency，The government should be published annually in the use of property tax，Accept supervision。At the same time，Want to establish the local housing safeguard and tax relief system，Use of property tax brought about by the relevant tax solve the housing problems of low-income people。

　　南方日报记者 陶达嫔

Southern daily reporter ceramic of wives