二手房交易税调控效果及税收调控策略研究

Regulation and Control Effects of Tax on Transaction of Second-Hand House and Taxation Strategies

文章分析了2005年以来新增二手房交易税金的调控效果,发现由于这些流转税易于转嫁、二手房供求失衡等原因,不但没有达到稳定房价的目的,反而增加了买房人的购房成本和纳税风险,通过缩小二手房市场总量抑制了二手房市场的健康发展,并引起房价上涨。因此,我国应将税收调控重点由流转环节向保有环节转变,将营业税和个税修改为针对非普通商品房征收,将税收调控与其他调控措施配合运用。

The regulation and control effects of tax on transaction of second-hand house added after 2005 was analyzed, result showed that the easy shifted turnover tax, imbalanced supply and demand market of second-hand house, and other reasons resulted in failing to stabilize the houses＇ price, increasing the cost to buy a house and the tax risk, and decreasing the total amount of second-hand houses, which have suppressed healthy development of the second-hand house market, then brought the jumping of houses＇ price. Therefore, the emphasis of tax policies should shift from levy heavy taxes on transaction to levy heavy taxes on tenure of house, sales tax and individual income tax should aim at non-general commercial housing, and tax policies should conjugate with other regulation and control measurements.