摘要
通过对投资投机者、地方政府、中央政府之间的期权博弈分析,探究我国个人住房房产税的全面推广问题.若想成功推广房产税,须在房产税的税率、计税依据、免征面积及课税对象方面进行科学设计,且房产税应归属于地方政府,而土地出让金则应在地方政府与中央政府之间按一定比例分配.
We study the overall popularization of house property tax based on Option Game Analysis of investors and speculators, the local government and the central government. The tax rate, tax basis, the area exempted from and the subject to taxation should be scientifically designed if we want to popularize house property tax. The house property tax revenue should belong to the local government, and the land transfer rent should be allocated between the local government and the central government according to a certain ratio.
出处
《苏州市职业大学学报》
2012年第4期41-46,共6页
Journal of Suzhou Vocational University
关键词
房产税推广
期权博弈分析
投资投机者
地方政府
中央政府
popularization of house property tax
option game analysis
investor and speculators
localgovemment
central government
