经济与管理
經濟與管理
경제여관리
Economy and Management
2008年
9期
38~40
,共null页
房地产税收 供求关系 税收归宿 商品房价格
房地產稅收 供求關繫 稅收歸宿 商品房價格
방지산세수 공구관계 세수귀숙 상품방개격
real estate tax; supply and demand; tax end; price of commercial housing
中国房地产市场的需求弹性小于供给弹性，政府对房产拥有者征税，税收负担其实更多地落在了购房者身上。中国现行的房地产税制对于稳定房地产市场，抑制过度投机，降低商品房价格的作用不明显。应改变住房需求弹性，在房地产保有环节征税，促进中国房地产市场的健康发展。
中國房地產市場的需求彈性小于供給彈性，政府對房產擁有者徵稅，稅收負擔其實更多地落在瞭購房者身上。中國現行的房地產稅製對于穩定房地產市場，抑製過度投機，降低商品房價格的作用不明顯。應改變住房需求彈性，在房地產保有環節徵稅，促進中國房地產市場的健康髮展。
중국방지산시장적수구탄성소우공급탄성，정부대방산옹유자정세，세수부담기실경다지락재료구방자신상。중국현행적방지산세제대우은정방지산시장，억제과도투궤，강저상품방개격적작용불명현。응개변주방수구탄성，재방지산보유배절정세，촉진중국방지산시장적건강발전。
Because the demand elasticity of real estate market is less than the supply elasticity, the housing buyers burden most of the tax when the government taxes on the housing owner. The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing. We should change the demand of housing and levy taxes on the estate agent to promote the healthy development of the real estate market.
