How Much Heavy is Tax Burden of Real Estate Industry
Through establishing six indexes of tax burden, marginal tax burden, rate of tax increase, contribution rate of tax increase and tax coordinated coefficient, and applying date of 2000-2009, analysing tax burden of real estate industry, the paper thinks that rate of tax burden, marginal tax burden and rate of tax increase are above national level.But tax increase contribution is not coordinated with development.Tax burden of real estate industry is lower wholesale and retail business、 food and beverage trade finance business, and is middle level of nation.Tax is not main cause of higher house prices.
Tax burden House prices Real estate industry
Xi Weiqun
Jiangxi University of Finance and Economics,Nanchang,330013
国内会议
南昌
英文
97-102
2010-10-30(万方平台首次上网日期,不代表论文的发表时间)