| 物业税对房地产调控影响分析 |
| |
| 引用本文： | 李世美.物业税对房地产调控影响分析[J].广东工业大学学报(社会科学版),2011,11(5):41-44. |
| |
| 作者姓名： | 李世美 |
| |
| 作者单位： | [1]湖南大众传媒学院传媒管理系,湖南长沙410100;[2]中南大学商学院,湖南长沙410083 |
| |
| 基金项目： | 湖南省教育厅科学研究项目“金融稳定视角的股票价格波动与货币政策反应规则研究”09C1120; 中南大学优秀博士论文扶持项目“金融稳定视角的房地产价格波动与最优货币政策反应规则研究”的研究成果2008yb007 |
| |
| 摘 要： | 根据房地产的投资商品属性和一般商品属性，分剐从授资的预期效应最大化原理和市场均衡原理，分析物业税对房地产调控的作用机制，得出的结论是：从投资商品角度看，征收物业税降低了预期收益，但如果不能改交预期收益边界条件，则可能会进一步加大投机；从一般均衡分析的角度看，物业税的征牧会把大部分税收成本转嫁到购房者身上，进一步推高房价；要通过物业税抑制投机，关键在于改变投资者的收益预期。
|
| 关 键 词： | 物业税 房地产调控 收益预期 |
The Impact of Property Tax Upon the Regulation and Control of Real Estate Industry |
| |
| LI Shi-mei.The Impact of Property Tax Upon the Regulation and Control of Real Estate Industry[J].Journal of Guangdong University of Technology(Social Sciences Edition),2011,11(5):41-44. |
| |
| Authors: | LI Shi-mei |
| |
| Institution: | LI Shi-mei1,2(1.Media Management Department,Hunan Mass Media Vocational technical College,Changsha,Hunan 410100,P.R.China,2.Business School,Central South University,Hunan 410083,P.R.China) |
| |
| Abstract: | According to the general merchandise property and investment commodity property,this paper analyzes the correlation between property tax and real estate adjustment.From the perspective of general merchandise,property tax will pass most costs to house buyers and further pushes up prices;From the perspective of the investment,property tax reduces expected benefit.However,if expected profit marginal condition cannot be changed,property tax may further increases speculation.The key to inhibit speculation by pro... |
| |
| Keywords: | property tax regulation and control of real estate industry return expection |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
