文档介绍：摘要
摘要
住房是人们赖以生存和发展的基本条件,是一切经济活动的基础和载体,这个基
本特征使房地产业成为了备受关注的行业。而房地产税收不仅是国家财政收入的一部
分,也是政府调控房地产市场经济活动的有力手段。尤其是在现阶段我国房地产开发
投资过热,房地产市场健康发展面临严峻考验的情况下,税收政策的调控作用更加不
容忽视。然而,现行房地产税收调控政策以及房地产税收体制本身存在的诸多问题,
在一定程度上影响税收政策调节的效果,阻碍了房地产业的进一步发展,房地产税收
政策的改革与完善已经势在必行。
本文分析了我国房地产市场的现状以及存在的问题,阐述了现行房地产税收体系
的内容、税收调控的理论基础,并从经济学角度和实证角度分析了税收政策对房地产
市场的影响,论述了税收政策对我国房地产市场调控的状况。从我国税收调控着力点
不合理,税收调控本身的时滞性,地方利益驱动、政策实施不到位,我国税收征管不
严分析税收政策调控我国房地产市场存在的问题,同时对我国房地产市场的特殊性,
房地产税制本身存在的问题以及政策实施各利益方的博弈进行分析,总结政策实施存
在问题的原因。针对上述问题,结合我国国情,提出了促进我国房地产市场稳定健康
发展的税收政策改革思路,采取在现有税制基础上完善房地产税制体系,在房地产流
转环节调整土地增值税,改革其计算方法,调整契税征税范围,房地产交易所得税以
及租赁市场的税收负担;在房地产保有环节取消城镇土地使用税并入房产税,改革房
产税,改革征收模式以及实行累进征收税率,以自动调节我国房地产市场,完善房地
产税收征管制度安排,加强房地产各个环节监管力度;加强房地产管理配套制度建设
等措施。以期建立公平、合理的房地产税收体系,充分发挥税收政策对经济宏观调控
功能,以促进我国房地产市场健康稳定发展和国民经济的良好运行。
关键字:税收政策;房地产市场;房地产税收;调控;累进税率

I
Abstract
Abstract
Housing is the basic condition on which human relies for existence and development. It
is the base and carrier of an economic activity. And real estate tax is not only a part of the
country financial revenue, but also the powerful means which the government regulate real
estate market.
The control of the tax policy is even more important role, especially at this stage when
our real estate development is overheating investment and real estate market is facing a
serious test. However, the current estate tax control policy and estate tax system itself have
many problems. In certain extent, they affect the result of tax policy adjustment and stop
the further development of real estate markets. Estate tax policies of reform and
improvement are imperative.
This paper analyzed the situation and the problems in real estate market in our country.
It explains the content of the current estate tax system and the basic theories of the tax
control. It analyses taxation policy on real estate market influence and control from the
economic perspective and empirical .it exists some problems in the tax pol