| 房地产税收对商品房价格的影响研究 |
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| 引用本文： | 何慧兰.房地产税收对商品房价格的影响研究[J].经济与管理,2008,22(9):38-40. |
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| 作者姓名： | 何慧兰 |
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| 作者单位： | 湖南师范大学,资源与环境科学学院,湖南,长沙,410081 |
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| 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。
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| 关 键 词： | 房地产税收 供求关系 税收归宿 商品房价格 |
Research on Influences of the Real Estate Tax on the Price of Commercial Housing |
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| He Huilan.Research on Influences of the Real Estate Tax on the Price of Commercial Housing[J].Economy and Management,2008,22(9):38-40. |
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| Authors: | He Huilan |
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| Institution: | He Huilan (Resource and Environment Science College, Hunan Normal University, ChangSha 410081, China) |
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| Abstract: | 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. |
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| Keywords: | real estate tax supply and demand tax end price of commercial housing |
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