房地产调控视角下的个人住房课税探讨  

On Individual Housing Tax under the Perspective of Real Estate Control

作　　者：金哲[1] 

机构地区：[1]东北财经大学财税学院,辽宁大连116025

出　　处：《经济与管理》2011年第12期59-64,共6页Economy and Management

摘　　要：近几年来,政府采取了一系列的住房税收政策,对抑制房价过快上升起到了很好的"刹车"作用。但这些住房税收政策有其本身的局限性,从而影响了其作用的进一步发挥。因此,我们应从民生和税制完善的综合角度而不是单纯地以房地产调控角度设计住房课税体系。In recent years,the government adopted a series of housing tax policy,and develop very good ＂brakes＂ role to control the too fast rising of house price.But these housing tax policies have their own limitations,which affect the further development of the function.Therefore,we should design the housing taxation system from the people＇s livelihood and tax system comprehensive angle and not simply in the real estate control angle.

关 键 词：房价调控 民生 完善税制 住房课税 

分 类 号：F287.8[经济管理—国民经济]