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我国房地产市场起步于上世纪80年代,现已成为我国经济快速发展的重要支柱之一。近10余年房地产价格持续快速上涨,严重影响了城镇中低收入家庭的住房需求和购买能力。2010年4月17日,国务院下发《关于坚决遏制部分城市房价过快上涨的通知》(国十条),从此拉开了我国房地产市场史上最严厉的一次调控,在本轮调控过程中,房地产税费制度调整成为重要手段之一。为遏制房价过快上涨,给过热的房地产市场降温,税收的
China’s real estate market started in the 1980s and has now become one of the important pillars of China’s rapid economic development. In the recent 10 years, real estate prices continued to rise rapidly, seriously affecting the housing needs and purchasing power of low-income families in urban areas. On April 17, 2010, the State Council issued the “Notice on Resolutely Containment of House Price Risks in Some Cities” (Article 10), which opened the most severe regulation and control in the history of China’s real estate market. In the current round of regulation and control, real estate Tax system adjustment has become one of the important means. In order to curb housing prices rose too fast, overheated real estate market cooling, taxation