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开征保有环节房产税对我国房地产业的影响
引用本文:肖颖君,娄爱花. 开征保有环节房产税对我国房地产业的影响[J]. 西安航空技术高等专科学校学报, 2011, 29(4): 27-30
作者姓名:肖颖君  娄爱花
作者单位:西安财经学院财税系,陕西西安,710061
摘    要:房地产税收是国家调节房地产经济的一个重要杠杆和地方财政收入的重要来源。为促进房地产业的健康发展,促进国民经济的持续增长,以及合理调节社会收入分配,它具有举足轻重的作用。以陕西省为例,从房地产的经营流通环节,房地产税在地方财政收入中所占比重进行横向和纵向分析,强调我国征收保有环节房产税对房地产业健康发展的重要意义。

关 键 词:房地产业  房产税  税收调控

Impact on the Real Estate Industry by the Imposition of Freehold Real Estate Tax
XIAO Ying-jun,LOU Ai-hua. Impact on the Real Estate Industry by the Imposition of Freehold Real Estate Tax[J]. Journal of Xi'an Aerotechnical College, 2011, 29(4): 27-30
Authors:XIAO Ying-jun  LOU Ai-hua
Affiliation:XIAO Ying-jun,LOU Ai-hua(Department of Finance & Tax,Xi'an University of Finance & Economics,Xi'an 710061,China)
Abstract:Real estate tax is an important lever for the nation to adjust the economy of real estate and the important source of local finance.It is of great significance for facilitating the healthy development of the real estate industry,promoting the sustainable growth of national economy,and reasonably adjusting the allocation of social incomes.The article,with Shaanxi Province as the example,makes the horizontal and vertical analysis from operating circulation of real estate and the proportion of real estate tax ...
Keywords:real estate industry  real estate tax  tax adjustment and control  
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