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2013年2月20日,温家宝总理主持召开国务院常务会议,研究部署继续做好房地产市场调控工作。会议确定了五项加强房地产市场调控的政策措施。这是自2009年底开始楼市调控以来,政策的第五次升级,但是政策实施效果却仍旧不理想。本文旨在对各种税收政策作出计算、分析,并将调控目标设定为打击房地产投机行为的同时尽可能不影响合理的刚性需求的基础上提出具体的建议,以供政策制定者参考。
On February 20, 2013, Premier Wen Jiabao chaired a State Council executive meeting to study and deploy and continue to do a good job in real estate market regulation and control. The meeting identified five policies and measures to strengthen the regulation of the real estate market. This is the fifth time since the property market regulation began in late 2009, but the policy implementation effect is still not satisfactory. The purpose of this paper is to calculate and analyze all kinds of tax policies, and set the targets of regulation as combating the speculation of real estate while putting forward concrete suggestions as far as possible without affecting the reasonable and rigid demand for policy makers’ reference.