中国房地产调控与房地产税问题探讨

房地产领域的重要性、复杂性和敏感性在目前的社会体制转型期前所未有地凸显出来.本次宏观调控与房地产调控新政应明确树立"双轨统筹"框架目标:一个是保障轨,一个是市场轨.征收房地产税首先考虑的是为推进财税改革全局配套,打造地方税体系,使省以下分税制转变到位,这是正在进行的新一轮房地产调控新政中不可缺少的制度内容.这一方面可以抑制需求,缓解供需矛盾,另一方面的作用是发挥收入再分配效应,按照承受能力抽肥补瘦.房地产税的征收和土地出让金并行不悖,在技术和管理方面不存在硬障碍.目前应当集思广益,试点探索,积极推进.同时应当冷静看待现在一些城市使用的行政化调控手段,这种方法从长期看是不可取的.

Adjustment on Chinese Real Estate Market and Urban Estate Tax

The real estate shows prominently unprecedented importance,complex and sensitiveness during the social transition.The macro - control and new policy for real estate should focus on the two targets:social security and market demand.The real estate tax should firstly aim at promoting taxes and finance reform,constructing local taxes system so as to stabilize demand and relieve the conflict between supply and demand.Another target is redistribution of income.The real estate tax and land use right leasing fees ...