机构地区: 淮北师范大学经济学院
出 处: 《海派经济学》 2017年第1期60-79,共20页
摘 要: 逻辑和案例分析表明,开征物业税能够抑制房地产市场过度投机,促使房价趋向合理,促进住有所居,实现社会公平、和谐与稳定;建立融促进贫富差距缩小、地方财政收入均衡和财政收支平衡、产业结构均衡、内需扩大、房地产市场健康发展、房地产利用率提高于一体的长效机制。这就要求物业税税制统一、税基按市场价值计算,税率级差累进。物业税引导房地产理性消费,因而替代土地审批制度、确保粮食安全。 That logical proof and typical case:property tax levy can inhibit excessive speculation in the property market, house prices tend to be reasonable, the promotion of housing, the realization of social fairness, harmonious and stable; the establishment of long-term mechanism to promote the financial gap, the local fiscal revenue fiscal balance, equilibrium and balaced industrial structure, expanding domestic demand, the real estate market, the healthy development of real estate to improve the utilization rate in one,