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高房价、高地价与房产税的深层思考 被引量:6

Deep Thoughts about High Real Estate Price,High Land Price and House Property Tax
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摘要 当前我国经济社会中面临的突出问题,莫过于高房价给人们带来的困惑与不安。而且有不少人把高房价归咎于政府的高地价。殊不知,高房价的最直接原因,是市场上房产供求比例的严重失衡。与其说是高地价引发高房价,不如说是高房价拉动高地价。面对国务院多次加强对房产的宏观调控,不仅没有把过高的房价降下来,反而出现越调房价越高的尴尬局面。房产税重在完善财税体制和调节居民收入分配,它虽具有调节房产的需求功能,但对其可能带来的降价效应不应期望过高。加大保障房供有量和抑制投资与投机需求,才是抑制房价高涨的重要对策。 The outstanding problem facing China's economy is the perplexity and anxiety brought by high real estate price,and many people ascribe it to the high land price fixed by government.However,we should know that the most direct cause of high real estate price is the extremely unbalanced ratio between demand and supply.It is more reasonable to say that high real estate price promotes high land price.Though the State Council of China has strengthened macro-control on real estate for several times,the price of real estate becomes higher and higher.House property tax is aimed at the perfection of taxation system and the allocation of incomes of people.Though it has the function of regulate the demand on real estate,we should not expect too much of its impact on real estate price.The most important measure to restrain the rising of real estate is to ensure the supply of indemnificatory housing and the control of hot investment.
作者 许经勇
出处 《南通大学学报(社会科学版)》 2011年第2期106-111,共6页 Journal of Nantong University:Social Sciences Edition
关键词 高房价 高地价 房产税 high real estate price high land price house property tax
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参考文献3

  • 1邓子基等著..税利分流研究[M].厦门:厦门大学出版社,1994:229.
  • 2陈锡文,等.中国农村制度变迁60年[M].北京:人民出版社.2009. 被引量:30
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