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近年来我国房价不断攀升,高房价催生着泡沫经济的同时,也日益加重了人民的生活负担,迅速抑制房价成为了广大民众一致的呼声。基于此,根据国务院的要求,部分大中城市开始实行“限购”。这虽然能在某种程度上遏制部分地区“疯长”的房价,但是行政强行干预的迹象明显,不符合市场经济的规律,而且并没有达到较好的效果。税收一直是国家调控经济的重要工具,其对经济的作用在于引导而并非强制,有利于经济的良性发展。因此,改革我国的房产税法律制度将是抑制房价,保障房地产市场正常发展的一剂良药。
In recent years, China’s housing prices continue to rise, while the high prices have given birth to the bubble economy. At the same time, it has also aggravated the people’s living burden and the rapid suppression of housing prices has become the voice of the general public. Based on this, according to the State Council’s request, some large and medium-sized cities began to implement “purchase ”. Although this can to a certain extent curb housing prices in some areas, the signs of administrative interference are obviously inconsistent with the laws of the market economy and have not achieved good results. Taxation has always been an important tool for the state to regulate its economy. Its role in the economy is to guide rather than to force it, which is conducive to the sound development of the economy. Therefore, the reform of China’s real estate tax legal system will be to curb housing prices, the real estate market to protect the normal development of a good medicine.