| 房地产税与房地产调控 |
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| 引用本文： | 舒国燕.房地产税与房地产调控[J].湖北财经高等专科学校学报,2005,17(5):41-42. |
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| 作者姓名： | 舒国燕 |
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| 作者单位： | 武汉大学商学院,湖北武汉430072 |
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| 摘 要： | 从当前与房地产有关的税收政策看，中国房地产税费主要集中在开发投资环节，占有和交易环节相对偏轻，房地产交易过程、中的低税率，刺激了房地产投机行为。中国应对个人基本生活住房以外的房产加征持有环节的税收，以抑制房价。
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| 关 键 词： | 房地产税 房地产 调控 |
| 文章编号： | 1009-170X（2005）05-0041-02 |
| 收稿时间： | 09 12 2005 12:00AM |
| 修稿时间： | 2005-09-12 |
The Real Estate Tax and Real Estate Adjustment and Control |
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| SHU Guo-yan.The Real Estate Tax and Real Estate Adjustment and Control[J].Journal of Hubei College of Finance and Economics,2005,17(5):41-42. |
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| Authors: | SHU Guo-yan |
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| Institution: | Commercial College of Wuhan University, Hubei Wuhan 430072 China |
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| Abstract: | Now Chinese real estate tax and fee is primarily on the exploitation investment tache and the lower tax tale in estate exchange process stimulats the speculation behavior in real estate. Except individual baste living housing China will add real estate tax to Control the building price. |
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| Keywords: | real estate tax real estate adjustment and control |
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