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2012年召开的中央经济工作会议,把“积极稳妥推进城镇化、着力提高城镇化质量”作为主要任务之一,把“城镇化”作为未来扩大内需的主要方向。住宅房地产市场需要为新增城镇人口提供居所,而住宅价格决定了新增人口是否有经济实力在城市定居。由此可见,制定科学、有效的房地产税收政策对于房地产行业发展的重要性,对于推进城镇化进程的重要性。本文选取自2005年以来国家出台的房地产税收调控政策为研究对象,并针对住宅房地产市场,详细地分析了主要税收政策的执行效果及其对市场的影响,并从政策与制度两个层面分析了税收调控存在的不足,在此基础上,提出了促进房地产市场健康发展的税收建议。
In 2012, the Central Economic Work Conference held “actively and steadily promoting urbanization and enhancing the quality of urbanization” as one of its major tasks, and “urbanization” as the main direction for expanding domestic demand in the future. The residential real estate market needs to provide shelter for the new urban population, while the residential prices determine whether the new population will have the economic power to settle in the city. Thus, the development of scientific and effective real estate tax policy for the development of the real estate industry, the importance of promoting the process of urbanization. This article selects the real estate tax control policy promulgated by the state since 2005 as the research object, and analyzes the implementation effect of the main tax policy and its impact on the market in detail for the residential real estate market, and analyzes from two aspects of policy and system On the basis of the existing problems of tax regulation and control, a tax proposal to promote the healthy development of the real estate market is put forward.