房产税调控商品房市场的效果与对策分析——以重庆、上海、北京为例

The Effect and Tactic Analysis of Proper Tax in Controlling Commercial Residential House Market——A Case of Chongqing,Shanghai and Beijing

我国市场经济发展中商品房市场具有自住需求与投机投资的双重功能,国家为保障百姓生活安居乐业、国民经济协调发展,"新国五条"中通过扩大"房产税"开征范围,以支持自住需求、抑制投资投机行为调控商品房市场,在辩证分析其积极作用的同时,一定要注重其社会负效应的降低。

In the development of China＇s market economy, commercial residential house market has double effects on residential demand and investment. In order to guarantee satisfactory housing for the people and improve the domestic economy development harmoniously, the government implemented new real estate market regulation that expands the limits of property tax, which focuses on supporting residential demand and restraining investment to control commercial residential house market. It is necessary to do a dialectical analysis on the regulation in order to recognize its positive effect and lower its social negative effect.