| 基于期权博弈的房产税推广问题探析 |
| |
| 引用本文： | 蒋苏健.基于期权博弈的房产税推广问题探析[J].苏州市职业大学学报,2012,23(4):41-46. |
| |
| 作者姓名： | 蒋苏健 |
| |
| 作者单位： | 浙江广厦建设职业技术学院管理工程学院,浙江金华,322100 |
| |
| 摘 要： | 通过对投资投机者、地方政府、中央政府之间的期权博弈分析，探究我国个人住房房产税的全面推广问题．若想成功推广房产税，须在房产税的税率、计税依据、免征面积及课税对象方面进行科学设计，且房产税应归属于地方政府，而土地出让金则应在地方政府与中央政府之间按一定比例分配．
|
| 关 键 词： | 房产税推广 期权博弈分析 投资投机者 地方政府 中央政府 |
Analysis on Popularization of House Property Tax Based on Option Game |
| |
| JIANG Su-jian.Analysis on Popularization of House Property Tax Based on Option Game[J].Journal of Suzhou Vocational University,2012,23(4):41-46. |
| |
| Authors: | JIANG Su-jian |
| |
| Institution: | JIANG Su-jian (Project Management Institute,Guangsha College of Applied Construction Technology,Jinhua,322100,China) |
| |
| Abstract: | We study the overall popularization of house property tax based on Option Game Analysis of investors and speculators, the local government and the central government. The tax rate, tax basis, the area exempted from and the subject to taxation should be scientifically designed if we want to popularize house property tax. The house property tax revenue should belong to the local government, and the land transfer rent should be allocated between the local government and the central government according to a certain ratio. |
| |
| Keywords: | popularization of house property tax option game analysis investor and speculators localgovemment central government |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
