【摘要】：房地產(chǎn)營業(yè)稅改征增值稅關(guān)乎每個房產(chǎn)交易者的稅負變化,同時也關(guān)乎整個房地產(chǎn)市場的走向。本文通過對房地產(chǎn)交易營改增后,納稅人營業(yè)稅與增值稅稅負情況的對比,以及對影響房地產(chǎn)價格的因素變化對投機性投資的影響,分析得出在試點之后納稅人稅負微降,同時對抑制投機性投資需求調(diào)節(jié)力度不夠的結(jié)論。
[Abstract]:The change of real estate business tax to VAT is related to the change of tax burden of every real estate trader and the trend of the whole real estate market. In this paper, after the increase of real estate transaction, the tax burden of taxpayers is compared with that of value-added tax, and the influence of the change of real estate price on speculative investment is also analyzed. The results show that the tax burden of taxpayers will fall slightly after the trial, and that the tax burden of taxpayers will decrease slightly after the trial. At the same time to restrain speculative investment demand adjustment intensity is insufficient conclusion.
【作者單位】： 山西財經(jīng)大學(xué)財政金融學(xué)院;
【分類號】：F812.42;F299.23
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本文編號：2440221