摘要
房地产业的超速发展给我国的经济带来了诸多负面影响,但我国房地产税收体制对房地产市场的宏观调控却因各种原因而失灵。主要研究了阻碍我国房地产税制发挥对经济杠杆调控作用的缘由,并提出房地产税制优化方案。
Overrapid growth of China＇s real estate industry has given rise to opposite effects on the soundness of the economy, but on the other hand, the real estate tax texture fails in the process of macro-control. Hereby this paper examines the causes of that manipulative failure, and accordingly an enhanced approach of the real estate tax texture is proposed in the end.
出处
《建筑经济》
北大核心
2008年第3期31-34,共4页
Construction Economy
关键词
房地产税制
宏观调控
优化
不动产税
real estate tax texture
macro-control
optimization
property tax
