Studies on the Reform of Real Estate Tax in the View of Housing Security
分析了房地产税改革对住房保障发展的制度约束，借鉴国外经验，运用公共经济学理论探讨了房地产税对不同保障性住房建设与运营的影响，并提出了改革目标模型与基本税制设计。
The reform of real estate tax was related to many aspects such as allocation of fiscal income and expenditure between central and local governments,tax burden on individuals,and robustness of real estate market.The reform would become institution restrictions on the development of housing security.This paper introduced foreign experiences of real estate taxation policies supporting housing security system.The public economics theory was used to analyze the impact of real estate tax on construction and operation of different affordable housing.Then the target model of real estate tax reform and design of fundamental taxation was addressed.