摘要
随着各地房地产业的快速发展,其对地方税收的贡献率逐年提高,但地方政府片面追求GDP和税收收入则影响房地产业的可持续发展。通过对江苏省房地产业税收快速增长情况的分析,可以看出地方过度依赖房地产业税收可能产生诸多问题。而明确房地产业的发展定位、加快政府职能转变、加强房地产税收管理、完善分税制、增强地方财力才是促进房地产税收可持续增长的关键。
Along with the rapid development of real estate industry, its contribution to the local tax increased every year, but the local government one-sided pursuit of GDP and tax revenue impact on the sustainable development of the real estate. Based on the analysis of the fast-growing Jiangsu Province real estate tax situation , it reveals that the excessive reliance on local real estate taxes may have problems. To promote the sustainable growth of the real estate tax is the way of clearing the development position of the real estate industry, speeding up the transformation of government functions, strengthening management of real estate taxes, improving the tax system, strengthening local financial resources.
出处
《税务与经济》
CSSCI
北大核心
2008年第5期99-104,共6页
Taxation and Economy