房地产市场税收政策调控的传导机制分析

Analysis and Rethinking on the Transmission Mechanism of Real Estate Market Tax Policy Regulation

系统研究我国房地产税的主要特点及主要内容,运用经济学的供给——需求理论分析了税收政策调控对房地产市场的传导效应。研究表明,目前房地产税收调控政策主要集中于流转环节和开发环节,征收的税费主要是作用于房产供给者(包括投资、投机性购房者),对需求方的保有环节则调控力度不大。由于税收转嫁的传导作用,使税收成本最终转嫁到购房者身上,加剧了房地产市场供需矛盾。为此,提出了相应的对策建议。

The paper studies the main characteristics and the main content of the real estate tax in China systematically,uses the supply-demand of economics theory to analyze the conduction effect of tax policy on real estate.The study have shown that the current real estate tax policy mainly focus on the circulation link and development link,the collection of taxes and fees is mainly applied to the housing providers(including investment and speculative buyers),it has almost no effect on retain part for the demand side.Due to the effect of conduction of the tax,the cost of the tax is eventually passed to the buyer in the current real estate market supply and demand tension environment,intensifies the contradiction between supply and demand of the real estate market.For this purpose,the paper puts forward the corresponding countermeasures and suggestions.