学术
摘 要:
目前，不动产市场存在房价大幅上涨和大量不动产空置的双重矛盾。税收是调节不动产市场最有效的经济杠杆之一，现行的调控政策都是从流转环节入手，这样的政策实施的实际效果如何？文章从现行不动产市场的税负分配和税负转嫁的角度进行了分析，得出的结论是：在我国的实践中，应充分考虑现行不动产市场税负分配和整个不动产市场的供求弹性，才能正确找到政策调控的着力点，并提出现行不动产市场税负合理分配的调整思路．[著者文摘]
文章出处:
《财经论丛》-2007年2期 -24-29页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1004-4892（2007）02-0024-06
Research on the Taxation Policy Regulations and Rational Distribution of Tax Burden in Real Estate Market
TANG Ming （School of Public Finance ＆ Taxation, Zhongnan University of Economics and Law, Wuhan 430060, China）
Abstract:
There exists a dual contradiction between the persistent increase of real estate＇s prices and a great deal of real estate leaving unused. Taxation policy is one of the most effective economy tools. All the policies start to work in the circulating process, and what is the real practical effect？ The paper analyses the distribution of tax burden and tax shift in real estate market. Taking the actual distribution of tax burden and elasticity of supply and demand into account, we may find out the right policy. The paper also brings forward the means to make the distribution of tax burden rational.[著者文摘]
Key words:
the sort of real estate tax; policy regulation; tax burden distribution; real property tax
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