摘要
从研究我国的房地产税收体系开始;对房地产开发、保有和出租出售三大环节房地产税对房价的影响进行了分析;在此基础上从开发、保有和租售三大方面提出了调控房价的诸多税收措施。
This paper starts from the study of China' s real estate tax system, analysis impact on housing price from real estate development, ownership and rental sale, and put forward a number of tax measures to control housing prices base on the three parts.
出处
《青岛大学学报(自然科学版)》
CAS
2014年第1期106-112,共7页
Journal of Qingdao University(Natural Science Edition)
关键词
房地产税
房价
调控
real estate tax
housing price
regulation