摘要
本文基于行业宏观税负水平和微观税负水平以及财政收入和税收收入对房地产税收收入的依赖程度,对我国房地产行业的税负水平进行了行业间和区域间的比较研究。在此基础上,本文对于房地产业目前的税负水平是否合理,房地产税制改革的方向和重点,以及房地产调控对经济的影响等问题进行了探讨。
This paper makes a comparison of the tax burdens of China＇s real estate industry among sections and regions based on the macro and micro tax burdens as well as the dependence of fiscal revenue and tax revenue on the real estate tax. On this basis, the paper also discusses the relationship between the real estate tax burden and housing price, the direction and emphasis of the real estate tax reform and the impact of the regulation of the real estate market on the country＇s economy.
出处
《税务研究》
CSSCI
北大核心
2013年第2期53-56,共4页
基金
国家社科基金西部项目<房产税改革的财富分配效应与制度创新研究>(批准号是:12XJY026)的资助
关键词
房地产业
税负水平
Real estate industry
Tax burden
