开征物业税对我国房地产市场的影响分析  

Analysis of the Impact of Levying Property Tax on China's Real Estate Market

作　　者：王鹏[1] 李菁[1] 

机构地区：[1]吉林大学商学院,吉林长春130012

出　　处：《税务与经济》2010年第1期92-94,共3页Taxation and Economy

摘　　要：开征物业税有利于转变政府职能,使政府的税源更依赖于环境的建设,而不是过多地依赖于土地出让;有利于减轻开发商在房地产开发初期的资金压力,降低其经营风险,吸引更多的开发商进入,促进房地产业的竞争,增进消费者福利;有利于鼓励和实现房地产的自住性需求;有利于抑制房地产市场的投资和投机行为。但由于开征物业税会导致房地产开发成本和进入壁垒降低,也可能造成房地产开发过度,产生房地产泡沫。Levying property tax is conducive to change the government functions, so the sources of tax revenue will be more dependent on environment development rather than land transfer. Levying property tax is also helpful to relieve the capital stress of the real estate developers on the initial stage and reduce their operational risks so as to promote the competition in the real estate industry and improve the consumers＇ welfare. In order to curb the investment and speculation practice, levying property will encourage and meet the requirement of the real estate. However, levying property tax might lead to lower the real estate cost and reduce barriers to entry, and also may cause excessive real estate development, resulting in the real estate bubble.

关 键 词：物业税 房地产税制 房地产供给 房地产需求 

分 类 号：F812.42[经济管理—财政学]