摘要
伴随着我国房地产业的快速发展,物业税是否开征已引起社会各界的普遍关注。文章在界定物业税概念的基础上,重点探讨了我国物业税的构成内容,认为我国房产税可等同于物业税。最后就开征物业税对我国房价、购房者、地方财政和房地产开发商的影响进行分析。
With the rapid development of China's real estate industry, the property tax levying has caused widespread concern in the community. Based on the definition of the concept of property tax, this paper focus on the constitution of property tax in our country, that China~ real estate tax can be equated to the property tax. Finally, this paper analysis on the impact of levying property tax on real estate prices in China, property buyers, the local finance and real estate developers.
出处
《郑州航空工业管理学院学报》
2014年第1期49-52,共4页
Journal of Zhengzhou University of Aeronautics
基金
福建省教育厅社科类基金项目(JB13490S)
福建师范大学闽南科技学院青年骨干教师重点培养对象基金项目(mkq201107)
关键词
物业税
房产税
房地产市场
房价
property tax
real estate tax
real estate market
housing price