| 房地产税收的一般经济分析 |
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| 引用本文： | 王海勇.房地产税收的一般经济分析[J].税务与经济,2004(6):61-63. |
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| 作者姓名： | 王海勇 |
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| 作者单位： | 中国人民大学,财政金融学院,北京,100872 |
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| 摘 要： | 房地产税作为地方政府理想的收入来源,对于实质性财政分权制度的建立具有非常重要的作用。关于房地产税的税负归宿问题,理论界存在三种不同的观点。但这三种观点并不是相互排斥的,在不同的情况下,每种观点可能都是有效的。按照现代资产定价理论,房地产税收通过改变住宅投资的预期增值,从而影响住宅资产价格的走势。
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| 关 键 词： | 房地产税收 财政分权 税负归宿 现代资产定价理论 |
| 文章编号： | 1004-9339(2004)06-0061-03 |
| 修稿时间： | 2004年4月21日 |
The General Economic Analysis of the Housing and Land Tax |
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| WANG Hai-yong.The General Economic Analysis of the Housing and Land Tax[J].Taxation and Economy,2004(6):61-63. |
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| Authors: | WANG Hai-yong |
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| Abstract: | As the ideal revenue source of local governments,real estate tax is playing an important role in setting up the material fiscal decentralization system.As for the real estate tax incidence,there are three theoretical viewpoints.But these viewpoints are not exclusive from each other,each can be effective in different cases.According to the modern assets pricing theory,the housing and land tax can influence the trends of housing price by altering the expected added value of housing investment. |
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| Keywords: | the housing and land tax fiscal decentralization tax incidence modern assets pricing theory |
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