论文部分内容阅读
房地产保有税是一把“双刃剑”。对住宅房地产保有环节征税能够有效限制房地产市场的投机性需求,从而改善房地产市场“供不应求”的局势,以达到抑制房价过快上涨的目的,但是,传统的房地产保有税同样会抑制消费,打击对房地产的真实需求,影响房地产市场的健康发展。因此,在房地产保有税正式出台之前,必须合理设计税制,使其充分发挥税收调控职能的同时,将其对消费的影响降低到最小。
Real estate tax is a “double-edged sword.” The taxation of the real estate ownership can effectively limit the speculative demand in the real estate market, so as to improve the real estate market “supply shortage ” situation, in order to achieve the purpose of restrain the price rise too fast, but the traditional property tax will also restrain consumption , Crack down on the real demand for real estate, affecting the healthy development of the real estate market. Therefore, before the real estate real estate tax is formally promulgated, the tax system must be rationally designed so that it can give full play to its tax regulatory functions while minimizing its impact on consumption.