摘要
房地产税收是国家调节房地产经济的一个重要杠杆和地方财政收入的重要来源。为促进房地产业的健康发展,促进国民经济的持续增长,以及合理调节社会收入分配,它具有举足轻重的作用。以陕西省为例,从房地产的经营流通环节,房地产税在地方财政收入中所占比重进行横向和纵向分析,强调我国征收保有环节房产税对房地产业健康发展的重要意义。
Real estate tax is an important lever for the nation to adjust the economy of real estate and the important source of local finance.It is of great significance for facilitating the healthy development of the real estate industry,promoting the sustainable growth of national economy,and reasonably adjusting the allocation of social incomes.The article,with Shaanxi Province as the example,makes the horizontal and vertical analysis from operating circulation of real estate and the proportion of real estate tax to local financial incomes,and places the emphasis on the significance of levying freehold real estate tax for the healthy development of the real estate industry.
关键词
房地产业
房产税
税收调控
real estate industry
real estate tax
tax adjustment and control