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针对2005年房地产领域的一些问题尚未根本解决,少数大城市房价上涨过快,住房供应结构不合理矛盾突出,房地产市场秩序比较混乱,新“国六条”酝酿出台。本文在新“国六条”的背景下从房地产税收三个环节的角度分析,目前房地产税收政策的积极作用,房地产税收在调控房地产市场运作中存在的问题,并提出了解决的思路和建议。
In response to some problems in real estate in 2005, the problem of real estate has not yet been fundamentally solved. The housing prices in a few major cities have risen too fast, the structure of housing supply has become irrational and contradictory. The order of the real estate market has been rather chaotic. This article analyzes the three aspects of real estate tax revenue from the perspective of real estate tax revenue under the new “six national conditions”, the current positive role of real estate tax policy, the real estate tax in the regulation of real estate market problems, and put forward ideas and suggestions for solution.