摘要
不动产利益分配机制体系是价格、租金、税收和收费的有机组合,由于相关制度的不配套以及改革的“路径依赖”,中国现行的不动产利益分配机制体系仍然存在重大缺陷。在本文中我们将首先从理论上阐述不动产利益分配机制的一般关系,然后以家庭承包制为切入点,论述中国农村不动产利益分配机制体系的改革,最后以城市房地产行业为切入点,论述中国城市不动产利益分配机制体系的调整。
The interest distribution mechanism systems of real estates is the organic combinations of price, rent, tax and fee. There are still serious defects of the current interest distribution mechanism sys-tems of real estates of China, due to the conflicts among the related institutions and the 'path dependence' of the reforms. Firstly, we theoretically interpret the general relationships of the interest distribution mechanisms of real estates in this paper, then we discuss the reforms of the interest distribution mecha-nism systems of China's rural real estates in the perspective of the family contract system, and finally, we discuss the adjustment of the interest distribution mechanism systems of China's urban real estates in the perspective of urban real estate industry.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第11期66-70,共5页
Journal of Central University of Finance & Economics
关键词
不动产
利益分配机制
占有税
清费立租
Real estates Interest distribution mechanism Property tax Checking up fees and establishing rents