| 物业税开征的意义及其不确定性分析 |
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| 引用本文： | 王淑贤.物业税开征的意义及其不确定性分析[J].太原大学学报,2008,9(3):41-43. |
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| 作者姓名： | 王淑贤 |
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| 作者单位： | 首都经济贸易大学,城市学院,北京,100026;太原大学,基础部,山西,太原,030009 |
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| 摘 要： | 我国开征物业税有利于优化我国现行的财产税制,有利于国家从宏观上调控、规范房地产市场和政府的土地出让行为,解决中低收入阶层购房难的问题。但物业税开征后对房地产市场、不动产评估也带来诸多不确定的影响。因此应在客观条件和时机较为成熟后,再适时推出物业税。
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| 关 键 词： | 物业税 必要性 不确定因素 |
Meaing and Uncertainty Analysis of Property Tax Levy |
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| WANG Shu-xian.Meaing and Uncertainty Analysis of Property Tax Levy[J].Journal of Taiyuan University,2008,9(3):41-43. |
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| Authors: | WANG Shu-xian |
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| Institution: | WANG Shu-xian (1. School of Urban, Capital University of Economics and Business, Beijing 100026, China; 2. Department of Fundamental Sciences, Taiyuan University, Taiyuan 030009, China) |
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| Abstract: | The levy of property tax is benefit to optimize existing property tax system and to regulate, control, standardize the real estate market and the government＇s land transfer from a macro-level and to solve the problem of low-income housing purchases. However, the levy of property tax has brought a lot of uncertainty to the real estate market and assessment. So the property tax should be introduced when the objective conditions and opportunitise matured. |
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| Keywords: | propery tax necessity uncertainty |
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