财产税税负归宿探析

The Imputed Theory on the Tax Burden of Property Tax

不动产所得税和资本利得税存在着转嫁的可能性。在一系列假设基础上建立的财产税税负归宿理论模型，可以对短期和长期情况下的土地税和房屋税税负归宿进行分析。该模型要对特定条件下的某些假设进行修正，以增加模型的适用性。从对财产税税负归宿的分析可以发现。

There exists a shifting probabity in realty income tax and capital gains tax. The pattern on the imputed theory of tax bearing of property tax can be used to analyse the tax bearing on the short-term and long-term land tax and house tax. This pattern should be used to correct some supposition in the special conditions. In order to increase its application. By the analysis of the tax bearing imputation on property tax, levying property tax can mainly cause the effects of rerenue allocation and resource allocation.