【摘要】 近年来,全国大部分地区房价涨势明显,个别地区过快过猛,甚至影响到社会公平与和谐。如何通过税收政策进行调控,有效抑制房地产过热、房价过高的状况,已成为民众普遍关心的焦点,其中开征物业税的问题更是引起各方的热议。适时推进物业税,构建合理的税收制度和进行配套改革,不仅可以合理调节政府与房地产占有者之间的利益分配,也可以调节居民之间的贫富差距,加快房地产市场规范管理,遏制盲目投资和投机行为,在房地产供需双方行为合理化导向上形成一种经济参数和税赋约束。更多还原

【Abstract】 In recent years,house price in most parts of our country rising obviously,which has even influenced the social justice and harmonious.How to regulate it through the tax policy to control overheating real estate and high price has become the focus of people concern,and levying property tax gives rise to a heated argument.Releasing the property tax timely to construct a reasonable tax system and carry out the coordinated reform could adjust the distribution of benefits between the government and real estate reasonably,adjust the gap between the rich and the poor,promote the standard management to the real estate market and limit blind investment and speculative behavior,format an economic parameters and tax constraints on the guide of rationalization both supply and demand behavior in the real estate market finally.更多还原