我国房地产市场税收调控政策研究

Research 0n Housing Tax Adjustment Policies

文章从税收政策的角度探索我国房地产市场近年来出现"市场失灵"现象。税收政策从税率、税收优惠方法、税收征收范围、税负转嫁等角度实现稳定价格、公平分配、优化资源配置、促进房地产行业兼并与重组、影响地方财政收入。但是目前我国房地产税制不合理、立法层次低、税收征管力度不强,导致税收无法发挥调控作用.因此要从立法、征管、配套制度上入手,依靠房地产税收解决房地产市场失灵问题,促进房地产市场健康发展.

This article analyses ＂ market failure＂ from the point of view of estate tax policy. Tax policy guarantees equitable distribution by tax rates, tax incentives method, the scope of the tax levy, and tax burden transfer. But at present, the real estate tax system is unreasonable. The low level of legislation, tax collection efforts of revenue cannot play a regulatory role. From legislation, from the collection and management perspectives, we should rely on real estate taxes to address the failures of the real estate market, and to promote the healthy development of the real estate market.