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本文从对二手房转让所得强征个人所得税通知提出的背景、目的及特点出发,分析预测该政策对市场长短期的影响,得出短期内政策对投机者抑制作用有限,政策效果不明显;而从长期来看,政策实施对打击投机交易、稳定住宅市场价格、提高住宅利用效率等社会经济目标方面都是有效的,能达到此次宏观调控的目标。
Based on the background, purpose and characteristics of the notice of personal income tax levied on the second-hand housing transfer, this paper analyzes and forecasts the impact of the policy on the market in short and long term, concludes that the short-term policy has a limited effect on the speculators and the policy effect is not obvious. In the long run, the implementation of the policies will be effective in cracking down speculative transactions, stabilizing housing market prices and improving social and economic goals such as housing utilization efficiency, and will achieve the goal of macroeconomic regulation and control.