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自广东出台楼市“国五条”调控地方细则后,北京、上海也均在3月底出台了相关细则。地方版细则,既是对楼市调控的具体实施依据,也反映着地方对于中央楼市调控政策的执行力。加强税收对于楼市的调控作用,是本轮调控最显眼的一点。如何凸现税收的导向性,又体现税收应有的公平性,是地方细则中必须考量的重点。此外,地方版细则还兼顾
Since the introduction of the property market in Guangdong “national five ” regulation of local rules, Beijing, Shanghai also introduced the relevant rules at the end of March. Local version of the rules, both on the specific implementation of the regulation of the property market based on, but also reflects the central government for the implementation of regulatory policies for the implementation of the property market. Strengthening tax regulation of the property market is the most prominent point of this round of regulation and control. How to highlight the tax-oriented, but also reflect the fair tax should be the local rules must be the focus of consideration. In addition, the details of the local version also take into account