摘要
本文采用传统经济学供需平衡方法,分析了房地产业“产能过剩”本质及税收在房地产市场调控中的福利经济学效用。研究结果如下:(1)房地产业“产能过剩”本质是供给增加超出需求能力而造成;(2)征收房地产税所引起的全社会福利变化率是税率变化率的平方值。因此,政府应建立“宽税基、少税种、低税率、严征管”的房地产税征管体系,同时还应提高民众对中低档住宅的需求能力,加大经济实用房、廉租房的供给量,同时要平抑对高档住宅的需求。
The purpose of the paper is to analysis the essence of overcapacity of real estate industry and the function of taxes in economic regulating for real estate market, assisting by economic analysis of Supply-demand curves. The results demonstrate the essences of overcapacity is supply surpasses demand and the rate of changes on communities welfare is square value of the rate of changes on tax rate. It＇s high time to increase the supply of lower-grade houses as well as to restrain the demand for higher-grade houses.
出处
《生态经济》
CSSCI
北大核心
2006年第11期89-91,111,共4页
Ecological Economy
