摘要
房地产税作为地方政府理想的收入来源,对于实质性财政分权制度的建立具有非常重要的作用。关于房地产税的税负归宿问题,理论界存在三种不同的观点。但这三种观点并不是相互排斥的,在不同的情况下,每种观点可能都是有效的。按照现代资产定价理论,房地产税收通过改变住宅投资的预期增值,从而影响住宅资产价格的走势。
As the ideal revenue source of local governments,real estate tax is playing an important role in setting up the material fiscal decentralization system.As for the real estate tax incidence,there are three theoretical viewpoints.But these viewpoints are not exclusive from each other,each can be effective in different cases.According to the modern assets pricing theory,the housing and land tax can influence the trends of housing price by altering the expected added value of housing investment.
出处
《税务与经济》
CSSCI
北大核心
2004年第6期61-63,共3页
Taxation and Economy
关键词
房地产税收
财政分权
资产定价理论
城镇建设税费
the housing and land tax
fiscal decentralization
tax incidence
modern assets pricing theory
