浅谈国外利用税收手段调控房地产市场的经验与借鉴_0.docVIP

浅谈国外利用税收手段调控房地产市场的经验与借鉴 　　摘要：税收手段在政府宏观调控房地产市场的措施中一直发挥着积极的作用。政府通过利用税收优惠，高税率等多种途径对房地产市场产生 影响 ，并对不法房地产商的投机行为予以打击，对低收入购房者予以优惠或补贴，从而平衡房地产市场的供求矛盾，尽量避免房地产泡沫带来的不利影响。本文从借鉴国外利用税收手段调控房地产市场的经验出发，希望能够为政府完善我国房地产市场的决策提供一些 参考 。 　　关键词：税收手段；税收杠杆；房地产市场；房产税；供求平衡；宏观调控　 　　Abstract:　The　tax revenue method has been playing the positive role in the government macroeconomic regulation and control real estate market’s measure. The government through the use tax preference, the high tax rate and so on many kinds of ways has the influence to the real estate market, and attacks to the illegal real estate business’s congeni