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范文编号:GM591 范文字数:10890.页数:19 摘要 住房消费是最重要的家庭消费支出之一，自有住房消费成本的测算，一直是国内外共同关注并广为争议的主要问题之一。国际上在CPI中衡量自有住房消费成本的基本方法主要有三种，即使用者成本法、取得法和支出法，其中使用者成本法被大多数国家所采用；但是，采用该方法在实际测算过程中，仍会有许多问题产生。文章介绍了对住房作为唯一耐用消费品的处理；对自有住房作为土地和房屋的复合品的处理方法；最后，本文还讨论了与自有住房相关的按揭贷款、房产税、维修等若干项成本的处理方法。 ABSTRACT Housing services is one of the most important family consumption expenditure. The measurement of owner occupied housing services has been paid attention to by Chinese scholars together with the western scholars and is always one of the most disputed issues in last several decades. There are three major approaches to the measurement of owner occupied housing services in CPI，which are User cost approach, Acquisitions approach and Payments approach. Among them, User cost approach is widely adopted by many countries. But in implementing of User cost approach , various problems may arise. This paper discusses the treatment of the special problems caused by housing as uniquely produced consumer durables; the treatment of Owner Occupied Housing as a composite good of structure and land; and some of the costs that are tied to home ownership such as mortgage interest costs, property taxes, and maintenance and renovation expenditures are also considered. 目 录
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