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。
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.
出处
《建筑经济》
北大核心
2007年第6期67-69,共3页
Construction Economy
关键词
房地产税
财产税
税负转嫁
弹性
real estate tax
property tax
tax burden shift
elasticity