The Effects of Clearing the Land Value-Added Tax on Real Estate Development Enterprises

被引：0

作者：

Wang Dongmei ^{[1
]}

Xu Junzi ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing, Peoples R China

来源：

EBM 2010: INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT, VOLS 1-8 | 2010年

关键词：

Land Value-Added Tax; Tax Burden; Real Estate;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

Through the empirical survey data of the real estate market, the paper makes a quantitative analysis on the effects of clearing the land value-added tax on the real estate market. The results show that the clearing of land value-added tax raises the level of corporate tax burden. But for the real estate industry, land value-added tax is not high and has few impacts on corporate profits. At the same time, the impacts vary for different types of enterprises. Land value-added tax lowers prices of real estates in the short term, but bids up prices in the long term. China's land value-added tax system still has room for improvement.

引用

页码：5787 / 5793

页数：7