摘要
本文以房产税收政策为背景条件,建立了征收房地产交易营业税的效用模型,分析了在征收营业税条件下,个人房产投资对房价上涨的最低期望值,以及营业税征政策对调控房价的作用.
This paper build the efficacy model on collecting house estate business tax, and analyse the minimum expected value on the going up to house price of Individual house property invests. The effect to regulating and controlling house price by collecting business tax is expounded.
出处
《经济数学》
2007年第2期189-191,共3页
Journal of Quantitative Economics
关键词
房地产
营业税
房价
效用模型
House estate, business tax, house price, efficacy model
