住房保障视角下的房地产税改革策略研究

房地产税改革不仅仅关系到中央和地方间的财事权分配、普通居民的税收负担,关系到房地产市场的稳定发展,也会对我国城镇住房保障体系的建设和创新形成制度约束.本文介绍了房地产税收政策支持住房保障体系建设的国际经验,运用经济学理论,分析了在我国当前的住房保障制度中,房地产税改革对不同类型保障性住房建设和运营的影响.在此基础上,提...

Studies on the Reform of Real Estate Tax in the View of Housing Security

The reform of real estate tax was related to many aspects such as allocation of fiscal income and expenditure between central and local governments,tax burden on individuals,and robustness of real estate market.The reform would become institution restrictions on the development of housing security.This paper introduced foreign experiences of real estate taxation policies supporting housing security system.The public economics theory was used to analyze the impact of real estate tax on construction and opera...