| 税负转嫁视角下开征房地产税的经济效果研究 |
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| 引用本文： | 任晓宇,郭树荣. 税负转嫁视角下开征房地产税的经济效果研究[J]. 建筑经济, 2007, 0(6) |
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| 作者姓名： | 任晓宇 郭树荣 |
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| 作者单位： | 山东理工大学 山东淄博255012 |
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| 摘 要： | 通过税负转嫁方法分析了现行房地产产品与房地产税有关环节,重点在交易环节和保有环节,运用供需弹性和税收资本化的理论,研究了房地产税的税收归宿.分析结果表明,征收房地产税可以降低房价,有利于提高税收的效率和透明度.
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| 关 键 词： | 房地产税 财产税 税负转嫁 弹性 |
Research on Economic Effect of Collecting Real Estate Tax in the View of Tax Burden Shift |
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| REN Xiaoyu,GUO Shurong. Research on Economic Effect of Collecting Real Estate Tax in the View of Tax Burden Shift[J]. Construction Economy, 2007, 0(6) |
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| Authors: | REN Xiaoyu GUO Shurong |
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| Abstract: | Based on the method of tax burden shift,the paper analyses the related stage of current real estate product and real estate tax,and the key stages are trading stage and possession stage. Making use of the theory of supply and demand elasticity and tax capitalization,the paper studies the end-result of real estate tax. The analysis indicates that collecting real estate tax can reduce the house price,and it is propitious to improve the efficiency and transparency of tax. |
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| Keywords: | real estate tax property tax tax burden shift elasticity |
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