Research on How Tax Policy Restrain Real Estate Bubble

摘要：

As the fast development of the real estate industry,a sign of real estate bubble appears in partial regions in China.The current real estate tax system exits various problems such as severely repeated tax collection in development link unbalanced tax and fee burden between circulating and retention link,low tax rate of related tax and unreasonable tax accounting basis,unperfected kit system,insufficient tax collection and administration an so on,the regulating function of tax not exerted effectively.The text suggests that the government should lighten the tax and fee burden in development link,reform the tax collection in circulating link enlarge the strength of tax collection in retention link,raise the tax rate of related tax,perfect the tax accounting basis and strength the construction of kit system,insuring the healthy development of the real estate industry.

关键词： Real estate bubble Real estate industry Real estate tax system

作者: Li Shao-ping

作者单位: School of Management,Daqing Petroleum Institute,P.R.China,163318

会议类型: 国际会议

会议名称: 2006 Interntional Conferecne on Management of Logistics and Supply Chain(2006物流与供应链管理国际研讨会)

会议地点: 长沙

会议语种:英文

页码: 649-654

在线出版日期: 2006-09-20（万方平台首次上网日期，不代表论文的发表时间）