| 关于开征物业税的若干思考 |
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| 引用本文： | 杨豪,秦强. 关于开征物业税的若干思考[J]. 重庆工商大学学报(社会科学版), 2005, 22(1): 23-27 |
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| 作者姓名： | 杨豪 秦强 |
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| 作者单位： | 中央财经大学,财政与公共管理学院,北京,100081;中央财经大学,财政与公共管理学院,北京,100081 |
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| 摘 要： | 物业税是许多国家调节房地产市场,进行宏观调控的重要经济杠杆.目前,我国房地产市场存在很多问题,可以借鉴别国经验,结合本国实际,建立统一规范的物业税.总的来说,开征物业税是利大于弊的,我国应适时开征物业税.
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| 关 键 词： | 物业税 地租 市场价值 金融风险 |
| 文章编号： | 1672-0598(2005)01-0023-03 |
| 修稿时间： | 2004-09-06 |
Discussion on real estate taxation |
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| YANG Hao,QIN Qiang. Discussion on real estate taxation[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2005, 22(1): 23-27 |
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| Authors: | YANG Hao QIN Qiang |
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| Abstract: | Real estate taxation is important economic lever for many countries to regulate real estate market and macro-adjustment. Currently, China's real estate market has many problems and we can learn experience from other countries and focus on the reality of China and levy uniformed real estate tax. Thus, real estate taxation is helpful and China should begin to levy real estate tax. |
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| Keywords: | real estate tax land rent market value financial risk |
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