| BOT模式开发公租房的税费优惠激励强度探讨 |
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| 引用本文： | 刘方强.BOT模式开发公租房的税费优惠激励强度探讨[J].建筑经济,2011(7). |
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| 作者姓名： | 刘方强 |
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| 作者单位： | 重庆大学建设管理与房地产学院,重庆400044 重庆交通旅游投资集团有限公司,重庆400021 |
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| 基金项目： | 重庆市软课题项目《重庆市公共租赁房供给规模及融资模式研究》CSTC,2010CE0120 |
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| 摘 要： | 民间资本不愿意投资公租房项目的主要原因是项目投资回报率低。因此,为了在公租房中以BOT模式引入民间资本参与投资建设,就必须要建立相应的投资激励机制。考虑到税费优惠是最常用的投资激励手段之一,本文在建立公租房项目收益函数的基础上,以算例量化分析税费优惠的激励强度。
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| 关 键 词： | 公租房 BOT 税费 激励强度 政策建议 |
Discussion on the Incentive Intensity of Taxes and Fees Concession in Public Rental Housing Development under BOT Mode |
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| LIU Fangqiang.Discussion on the Incentive Intensity of Taxes and Fees Concession in Public Rental Housing Development under BOT Mode[J].Construction Economy,2011(7). |
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| Authors: | LIU Fangqiang |
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| Affiliation: | LIU Fangqiang |
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| Abstract: | The private capital is not willing to invest in the construction of public rental housing primarily due to the low capital return ratio.Therefore,it is necessary to establish a kind of incentive mechanism,in order to induce private capital into the construction of public rental housing.In view of taxes and fees concession is the most com-monly used method in investment incitement,this paper establishes a profit function on public rental housing,makes quantitative analysis of the incentive intensity of taxes... |
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| Keywords: | public rental housing BOT tax and fee incentive intensity policy suggestion |
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