关于我国房地产现状及调控措施的思考  

Thinking of China's Real Estate Situation and Control Measures

作　　者：杨志清[1] 马良[1] 吕正伟[1] 

机构地区：[1]中央财经大学税务学院

出　　处：《税务研究》2011年第12期32-34,共3页

基　　金：中央财经大学"211工程"三期项目的资助;为"我国房地产价格与税收政策研究"的阶段性成果

摘　　要：本文在阐述当前房地产现状的基础上.从需求供给关系、土地财政、房地产与家庭财富的关系及我国当前房产税税制等角度分析我国高房价原因,并进一步提出了调控房价的四类措施,突出阐述了税收政策作为调控房价、改善房地产现状重要手段的政策建议。This paper describes the current status of the real estate in China. On this basis, the paper analyzes the causes of high housing prices from the views such as the demand supply relation, land finance, the relationship between real estate and household wealth and the existing property tax system. The paper proposes four kinds of measures for regulating the housing prices, especially, using the tax policy as the main means.

关 键 词：房地产 调控措施 税收政策 

分 类 号：F293.3[经济管理—国民经济]