税收政策对我国实体经济发展影响研究——基于房产税扩围视角  

Study on Development of Real Economy with Tax Policy——Based on Expanding House-duty

作　　者：张坤[1] 陕立勤[1] 

机构地区：[1]西北民族大学管理学院,甘肃兰州730030

出　　处：《西安财经学院学报》2013年第6期14-18,共5页Journal of Xi’an University of Finance & Economics

摘　　要：房产税扩围标志着国家对房地产市场的调控进入更深层次,届时,房产持有环节成本的增加将进一步抑制房地产投机。文章首先采用微观经济学供求模型分析房产税扩围对我国房地产市场的影响,其次采用微观经济学行为理论分别剖析家庭、企业和政府三部门的应对策略,最终得出房产税扩围政策对实体经济的积极调节作用:企业的投资由房地产市场转向实体经济;政府加大转移支付,从而使社会资源合理化;更多家庭获得住房的同时增加实体消费。The expanding of House-Duty by government wm regmmv t and then, the cost {or holding real estates will decline the investment desires of people continually. This paper firstly analyses the effects on estate market under tax policy by Supply-Demand Model. Secondly, we analyze the rational decisions and behaviors from family, enterprise and government by behavior theo- ry, then draws a conclusion ultimately that the expanding of House-Duty make the standardize function to our real economy.

关 键 词：房产税扩围 税收政策 实体经济 

分 类 号：F810.423[经济管理—财政学]