摘要
中国房地产市场的需求弹性小于供给弹性,政府对房产拥有者征税,税收负担其实更多地落在了购房者身上。中国现行的房地产税制对于稳定房地产市场,抑制过度投机,降低商品房价格的作用不明显。应改变住房需求弹性,在房地产保有环节征税,促进中国房地产市场的健康发展。
Because the demand elasticity of real estate market is less than the supply elasticity, the housing buyers burden most of the tax when the government taxes on the housing owner. The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing. We should change the demand of housing and levy taxes on the estate agent to promote the healthy development of the real estate market.
出处
《经济与管理》
2008年第9期38-40,共3页
Economy and Management
关键词
房地产税收
供求关系
税收归宿
商品房价格
real estate tax
supply and demand
tax end
price of commercial housing
