房价调控中税收政策有效性优化研究  

Research of Optimization of Effectiveness of Tax Policy in Housing Price Regulation

作　　者：徐龙[1] 李薇[1] 胡立多[2] 

机构地区：[1]江西旅游商贸职业学院,江西南昌330100 [2]南昌教育学院,江西南昌330100

出　　处：《价格月刊》2013年第9期76-78,共3页

基　　金：2012年江西省高校人文社科项目"鄱阳湖生态经济区建设背景下高职教育区域化发展研究"(编号:JY1242);2013年江西省高校人文社科项目"中高职教育有机衔接机制研究-以会计专业为例"(编号:JY1356)阶段性研究成果

摘　　要：税收作为国民经济调节的重要杠杆,在我国房地产价格调控中具有重要作用,近年来政府为抑制房价过快上涨,先后出台了几次税收调控政策。然而,从总体上来看,税收调控作用有限,房价依然延续上涨态势。通过总结近年来税收在房地产价格调控中的作用,对税收政策的有效性进行分析,并提出相应的优化对策,以发挥税收政策的"正能量",促进房地产市场健康、稳定发展。Taxation as an important lever of economic adjustment plays an important role in China＇s real estate price reg- ulation. In recent years to curb the ballooning housing prices, the government has introduced several tax control pohcies but with limited effects when housing prices continued upward trend. By surmning up the effects of tax policies in real estate prices regulation in recent years, this paper analyzes the effectiveness of tax policy, and proposes corresponding optimization measures, in order to give a full play of the ＂positive energy＂ of tax policies to promote the healthy and stable development of China＇s real estate market.

关 键 词：房价调控 税收政策 有效性 优化调控 

分 类 号：F810.42[经济管理—财政学]