苏州市职业大学学报
囌州市職業大學學報
소주시직업대학학보
JOURNAL OF SUZHOU VOCATIONAL UNIVERSITY
2012年
4期
41-46
,共6页
房产税推广%期权博弈分析%投资投机者%地方政府%中央政府
房產稅推廣%期權博弈分析%投資投機者%地方政府%中央政府
방산세추엄%기권박혁분석%투자투궤자%지방정부%중앙정부
popularization of house property tax%option game analysis%investor and speculators%localgovemment%central government
通过对投资投机者、地方政府、中央政府之间的期权博弈分析，探究我国个人住房房产税的全面推广问题．若想成功推广房产税，须在房产税的税率、计税依据、免征面积及课税对象方面进行科学设计，且房产税应归属于地方政府，而土地出让金则应在地方政府与中央政府之间按一定比例分配．
通過對投資投機者、地方政府、中央政府之間的期權博弈分析，探究我國箇人住房房產稅的全麵推廣問題．若想成功推廣房產稅，鬚在房產稅的稅率、計稅依據、免徵麵積及課稅對象方麵進行科學設計，且房產稅應歸屬于地方政府，而土地齣讓金則應在地方政府與中央政府之間按一定比例分配．
통과대투자투궤자、지방정부、중앙정부지간적기권박혁분석，탐구아국개인주방방산세적전면추엄문제．약상성공추엄방산세，수재방산세적세솔、계세의거、면정면적급과세대상방면진행과학설계，차방산세응귀속우지방정부，이토지출양금칙응재지방정부여중앙정부지간안일정비례분배．
We study the overall popularization of house property tax based on Option Game Analysis of investors and speculators, the local government and the central government. The tax rate, tax basis, the area exempted from and the subject to taxation should be scientifically designed if we want to popularize house property tax. The house property tax revenue should belong to the local government, and the land transfer rent should be allocated between the local government and the central government according to a certain ratio.
