物业税对抑制房价上涨的效应分析

近年来，房价过快上涨已经成为民生的最大难题，引起政府的高度关注。与房地产密切相关的物业税被认为应在楼市调控中发挥重要作用，但本文认为，在现行财税体制下，地方政府依赖“土地财政”的利益格局难以打破，以及旺盛需求的推动，物业税难以有效抑制房价上涨。

The Effect Analysis of Property Tax on Restraining House Price Increase

In recent years, the house price is inereasing quickly, which has already beeome the biggest problem of people＇ s live- lihood, and caused the deep concern of China＇ s central government. It is thought that property tax which is closely related to real estate should play an important role in controlling the house market, however, under the system of current public finance and tax, it is hard to break the benefits structure of ＂Land Public Finances＂ depended by the government, and the push of prosperous demanding. In a word, property tax can hardly restrain the house price increase effectively.