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论房地产课税对房价的作用
引用本文:冯金梅.论房地产课税对房价的作用[J].河北能源职业技术学院学报,2008,8(2):48-50.
作者姓名:冯金梅
作者单位:唐山市房地产交易中心,河北,唐山,063000
摘    要:现行房地产税制不合理是形成商品房价格过高的重要原因之一,房地产税制改革对降低过高的房价有一定作用,但能否成为现实,还取决于土地供给制度、房地产需求状况、建材价格、金融政策、各种税费等因素的影响。运用房地产课税抑制房价需准确定位其作用,并对其可能产生的负作用进行科学的估计。

关 键 词:房地产  课税  房价

The Influence of Real Estate Taxation on Housing Prices
FENG Jin-mei.The Influence of Real Estate Taxation on Housing Prices[J].Journal of Hebei Energy Institute of Vocation and Technology,2008,8(2):48-50.
Authors:FENG Jin-mei
Institution:FENG Jin-mei ( Tangshan Real Estate Trading Center, Hebei Tangshan 063000)
Abstract:The current real estate tax system is unreasonable, which is one of the in the high price of commercial housing. The reform of real estate taxation plays reduce the exorbitant prices, but whether it can become a reality or not also important reasons resulting a role to a certain extent to depends on the supply system of land, demanding situation for real estate, b prices of building materials, financial policy, various taxes and fees, and other factors. It is necessary to position it role accurately to use real estate taxation to inhibithousing prices, and also needs to estimate scientifically its possible negative effects.
Keywords:real estate  taxation  housing prices
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