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近年来,我国房地产业飞速发展,但是房地产税收制度相对于市场变化,明显存在政策制定上的滞后性,无法有效地对该产业的资源优化配置作出良性引导。通过界定土地节约集约使用的衡量标准,简述我国房地产业土地开发利用现状;进而从促进土地节约集约的角度,对个人住房征收房地产税的政策效应作出分析,得出相应的结论。
In recent years, the rapid development of real estate in our country, but the relative real estate tax system changes in the market, there is a clear lag in the formulation of policies, can not effectively optimize the allocation of resources for the industry to make a healthy guide. By defining the measure of intensive use of land conservation, this paper briefly describes the status quo of land development and utilization in real estate industry in our country. From the perspective of promoting land conservation and intensiveness, we analyze the policy effect of levying real estate tax on individual housing and draw the corresponding conclusions.