我国房地产市场调控政策与房地产课税  

Policies for Adjusting Real Estate Market and Real Estate Tax

作　　者：岳树民[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心,北京100872

出　　处：《涉外税务》2010年第7期13-16,共4页International Taxation In China

基　　金：教育部人文社会科学重点研究基地重大项目资助(项目编号:2007JJD790148)

摘　　要：在房地产市场调控中,要正确认识房地产课税在房地产调控政策组合中的作用。促进我国房地产市场长期平稳健康发展的关键在于保持房地产市场调控政策的连续性和稳定性。根据我国国情,应将商品房定位在满足居民自住需求而非投资,在此前提下可以运用税收政策手段配合其他调控政策手段抑制不合理的住房需求。In the adjustment of real estate market,it is necessary to have a correct understanding of functions of tax policies in the policy combination aiming at adjusting real estate market in China.The key of promoting a long-term,steady and healthy development of real estate market is to maintain the continuity and stability of related adjustment policies.Pursuant to specific conditions of our country,the orientation of commercial residential buildings should be on meeting inhabitation demand,instead of investment demand.On this basis,tax policies should be applied in coordination with other adjustment policies in restricting unreasonable housing requirements.

关 键 词：房地产市场调控 房地产课税 房产税 

分 类 号：F293.3[经济管理—国民经济] F812.42