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房地产税收政策是政府干预房地产经济活动、促进房地产市场均衡的一种重要的宏观调控手段,其特点是在总量和结构上对房地产进行控制,并不直接参与其微观价格的形成。本文剖析了房地产税收对城市商品住宅市场的作用机理,认为房地产税收是抑制目前城市商品住宅价格过快上涨的一条有效途径。
Real estate tax policy is the government intervention in real estate economic activities and promote real estate market balance is an important macro-control measures, which is characterized by the total amount and structure of the real estate control, not directly involved in the formation of its micro-price. This paper analyzes the mechanism of the real estate tax on the urban commercial housing market, and believes that the real estate tax is an effective way to restrain the rapid rise of residential commodity prices in urban areas.