| 房地产的财税法调控研究 |
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| 引用本文： | 王平,刘慧勇. 房地产的财税法调控研究[J]. 法学杂志, 2012, 33(5): 77-81 |
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| 作者姓名： | 王平 刘慧勇 |
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| 作者单位： | 北京联合大学,北京,100197 |
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| 基金项目： | 2011年度北京市属高等学校人才强教深化计划人才项目，北京联合大学2011年度校级科研项目--基于财税、金融法的房地产价格控制研究(项目 |
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| 摘 要： | 对房地产调控的税收措施相对比较完善,但"土地财政"却消解了部分税收调控作用。要改革财政体制,在体制内增强地方财力,改变地方对"土地财政"的依赖,取消对个人自住房产免纳房产税的规定,强化土地增税清算、完善并严格执行"二手房"交易相关税收政策,降低房产交易价格,抑制投机购房,发挥财税制度对房地产的调控作用。
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| 关 键 词： | 税收 土地财政 房地产调控 |
Study on Control by Finance and Taxation Law of Real Estate |
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| Wang Ping Liu Huiyong. Study on Control by Finance and Taxation Law of Real Estate[J]. Law Science Magazine, 2012, 33(5): 77-81 |
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| Authors: | Wang Ping Liu Huiyong |
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| Affiliation: | Wang Ping Liu Huiyong |
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| Abstract: | The regulation of real estate by tax has material functions, but land finance decrease these functions. We should change the financial system, increase local government receipts so that they will not depend on land finance so much, impose property tax, improve land taxation clearing system, perfect second-hand house exchange policy, decrease house price, control investment on commercial residential building, and make taxation to be an effective tool for regulation of real estate. |
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| Keywords: | taxation land finance regulation on real estate |
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