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调整北京房地产市场契税的必要性契税是对购买土地、房屋权属征收的一种行为税。自1997年国家颁布《中华人民共和国契税暂行条例》，实行新的契税政策后，为了配合国家住房制度改革，促进商品房的销售，有效启动房地产市场，财政部和国家税务总局先后两次下发了文件，制定了对
The need to adjust the deed tax in Beijing’s real estate market Deed tax is a kind of act tax levied on the purchase of land and house ownership. Since the promulgation of the Provisional Regulations of the People’s Republic of China on Deed Tax by the State in 1997 and the implementation of the new deed tax policy, the Ministry of Finance and the State Administration of Taxation issued two separate promulgations in order to coordinate with the reform of the national housing system, promote the sales of commercial houses and effectively launch the real estate market The document was developed