房地产价格调控之困——兼议税收对房地产的调控措施

Difficulties in Price Regulations towards the Real Estate Market

当前过高的商品房价格只是一种表象,我国的房地产市场走到今天的局面,是一系列深层的制度和体制因素造成的——中央过分强调拉动内需,地方政府短期利益最大化的追求等。同时社会舆论中的非理性因素膨胀很可能迫使新的调控措施短期化、表面化,单纯地打压房价不仅难以做到,而且风险很大。本文建议,建立国有土地经营公司以彻底改革现行的土地供给方式;在税收调节措施方面主要以消费税控制商品房的供给结构并抑制投机,部分恢复征收固定资产投资方向调节税,暂缓开征物业税;对房地产市场的调控应该是一个渐进的过程,要依靠经济的进一步繁荣逐渐消化现在的高房价。

This article argues that, the current price hike of real estate in China is caused by a series of systematic and institutional factors, such as the central government laying undue stress on expanding domestic demand and local government pursuing short- term interests and etc. At the same time, some irrational factors in public opinions result in ineffective regulations. It will be hard and risky to simply lower and retrain the price of real estate. Finally the article suggests establishing state-run enterprises to manage state-owned land; using consumption tax to control the supply structure of real estate and restrain speculation; restoring adjustment tax on fixed assets investment in some areas and putting off the collection of real estate tax.