会议专题

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

2010年财政管理创新与经济可持续发展国际会议

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)