房地产附加税对房地产市场影响经济学分析  

The Economic Analysis of the Effect of Real Estate Additional Tax on Real Estate Market

作　　者：李懿[1] 屠梅曾[1] 

机构地区：[1]上海交通大学管理学院,上海200052

出　　处：《佳木斯大学学报（自然科学版）》2005年第3期372-374,395,共4页Journal of Jiamusi University：Natural Science Edition

摘　　要：房地产业与老百姓的生活息息相关,如何通过税收政策对房地产市场中的不正常现象进行纠正是重要的研究课题.目前能否采用附加税方式对房地产市场加以规范的研究还很少见,本文应用经济学学理研究了房地产附加税对房地产市场的影响,分析了房地产附加税将对房地产供应商和消费者的影响,并给出了实施房地产附加税建设性的建议.The Real Estate industry is closely related to people＇s life. It is very important to change the abnormal phenomenon in the real estate market caused by tax policy. Now, there are few researches about if it is possible to manage the real estate market with additional tax. This paper researches the effect of real estate additional tax on real estate market according to economic theory. It analyzes the additional tax＇s effect on the real estate supply firms and consumers, and puts forward some constructive adviees about measuring additional tax.

关 键 词：房地产 附加税 外部性 别墅消费税 

分 类 号：F810.4[经济管理—财政学]