房地产市场税收调控效应及其调整思路——基于税负转嫁与税负合理分配的分析

税收是调节房地产市场最有效的经济杠杆之一,现行的调控政策几乎都是从流转环节入手,导致政策实施的实际效果较差。而从现行房地产市场的税负分配和税负转嫁的角度进行分析可发现:在现行房地产税收调控实践中,只有充分考虑整个房地产市场税负分配及现实中房地产市场的税负转嫁,才能找到政策调控的正确着力点。现行房地产市场税收调控政策的重点应是对空置的房地产征收较重的保有环节的税收,对百姓消费居住的房地产则应实施合理的减免税。

Tax Regulation Effect and Train of Thought in Real Estate Market——An Analysis Based on Tax Shifting and the Reasonable Distribution of Tax Burden

The tax policy of regulation and control is one of the most effective economic levers in real estate market.Nearly all the current tax policies of regulation and control focus on circulation link,but the effect is not obvious.In order to realize effective tax regulation,the government,must understand clearly the law of tax shifting and tax incidence of each tax policy of regulation and control at first.The purpose is to confirm the adjustment intensity level of the tax policies to realize the goal of regulation and control.The emphases of tax policies that focus on stabilizing the volatile real estate market is to levy heavy taxes on the current vacancy real estate,and to let resident's living houses share some reasonable tax-exempt volume.