| 利用房地产保有税抑制房地产投机 |
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| 引用本文： | 周咏馨. 利用房地产保有税抑制房地产投机[J]. 建筑经济, 2007, 0(8) |
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| 作者姓名： | 周咏馨 |
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| 作者单位： | 东南大学土木工程学院 江苏南京210096 |
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| 摘 要： | 我国房地产流通环节税费多,负担重,却不能有效地调节房地产的生产和消费;住宅保有环节的税收形同虚设,助长了房地产投机.为有效抑制房地产投机,需要开征按差别比例税率征收的住宅保有税.为保证保有税的实施效果,需建立户籍与房籍合二为一的住宅信息数据库,建立住宅房地产市场价格比较审核体系.
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| 关 键 词： | 保有税 税收平台 房地产投机 |
Levying Residential Holding Tax to Restrain Real Estate Speculation |
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| ZHOU Yongxin. Levying Residential Holding Tax to Restrain Real Estate Speculation[J]. Construction Economy, 2007, 0(8) |
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| Authors: | ZHOU Yongxin |
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| Affiliation: | ZHOU Yongxin |
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| Abstract: | China's present real estate taxation policy focuses on circulation links.However,it can not regulate the production and consumption of real estate effectively.Besides,taxation on residential maintain links is like an empty shell so that it encourages real estate speculation.In order to restrain speculation,residential holding tax should be levied at different rates.To ensure the effect of the implementation of residential holding tax,a residential information database which combines household register and residence register should be established and the comparative audit system of the fair market value of the residential property should also be established. |
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| Keywords: | holding tax taxing platform real estate speculation |
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