现行房地产税种分布与政策效应分析  

Analysis of Tax Distribution and Policy Effect in Real Estate Industry

作　　者：郝宝爱[1] 窦庆菊[1] 

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2014年第5期25-29,共5页Journal of Shanxi Finance & Taxation College

摘　　要：本文通过对现行实体法在房地产开发环节、交易环节和保有环节的分布情况的系统分析,总结近几年与房地产有关的实体法的调整规律,揭示政策调整的预期目标与最终结果之间偏差,为房地产领域税法完善提供基本依据。By a systematic analysis of the distribution of the substantive law in the exploitation, deals and possession of real estate industry, the paper makes a summary of the adjustment rule of real - estate related substantive laws in recent years, reveals the deviation between the expected goal of policy regulation and the final outcome as well as provides basic data for the perfection of tax law in real - estate industry.

关 键 词：房地产 税种分布 税收效应 

分 类 号：F810.424[经济管理—财政学]