| 土地增值税清算对房价及房地产开发企业的影响 |
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| 引用本文： | 陈敏,朱建君. 土地增值税清算对房价及房地产开发企业的影响[J]. 建筑经济, 2007, 0(7) |
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| 作者姓名： | 陈敏 朱建君 |
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| 作者单位： | 南通大学建工学院 江苏南通226000(陈敏)，南京林业大学土木工程学院 江苏南京210037(朱建君) |
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| 基金项目： | 2005年度江苏省建设系统科技计划项目(JS200504) |
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| 摘 要： | 通过对土地增值税清算政策的分析,指出土地增值税清算短期内不会使房价下降,反而可能会促使房价上涨,土地增值税对房价长期作用将视供求关系而定。但是该政策对于调节房地产开发企业的利润率有作用,也会促使房地产开发企业转变运营模式。
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| 关 键 词： | 土地增值税 房价 房地产开发企业 |
Influence of Liquidating Land Value-added Tax on Housing Price and Real Estate Enterprises |
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| CHEN Min,ZHU Jianjun. Influence of Liquidating Land Value-added Tax on Housing Price and Real Estate Enterprises[J]. Construction Economy, 2007, 0(7) |
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| Authors: | CHEN Min ZHU Jianjun |
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| Abstract: | Based on the analysis of the policy of liquidating land value-added tax,the paper points out that it may be raise the housing price but not descend in short term,and the effects of land value-added tax on housing price in long term will be decided by supply-demand relationship. The policy conduces to the adjustment of profit rate of real estate enterprises,and promotes the real estate enterprises to change the business model. |
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| Keywords: | land value-added tax housing price real estate enterprise |
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