试论房地产税收政策优化与调整

近年来,国家不断出台宏观政策来调控抑制房价,虽然取得一定成效,但仍然存在很多问题。加大税收杠杆的调节力度,通过税收政策的调整引导我国房地产业的健康发展是宏观调控手段之一。本文通过梳理我国房地产税收政策的历史沿革,分析目前宏观调控下的税收政策对房地产行业发展方面的不足,并在此基础上提出完善房地产税收政策的建议。房地产业是基础行业,它的发展能有力地带动我国经济

On the Optimization and Adjustment of Real Estate Tax Policy

Recently,national macro policies have been continuously launched in order to control and curb house prices,although it has produced curtain effect,some problems are still unsolved.To intensify the tax revenue lever regulation,through the tax policy adjustment to guide the domestic real estate industry towards healthy development,is one among the micro control means.By summarizing the historical evolution of China’s real estate tax policies,this paper analyzes the tax policy insufficiencies for the real estate industrial development under existing macro control,based on which,tables a proposal to improve the real estate tax policy.