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“新国五条”细则关于出售自有住房严格按转让所得的20%计征个人所得税的新调控措施引发了市场和专家、学者的普遍关注。本文通过对个人所得税增加对二手房市场供给、需求的分析判断,指出预期在现实和未来房价形成中的关键作用。个人所得税的增加,有利于挤压投机行为,而房价的合理回归,依赖于有效供给的增加和公平分配的实现。政策调控必须立足于满足居住需求,不断纠正市场不公平利益分配,建立长期统一的调控目标和调控政策。
“New Five” rules on the sale of its own housing in strict accordance with the transfer of 20% of the income tax measures of new measures of personal income tax triggered widespread concern of the market and experts and scholars. This article analyzes the supply and demand of the second-hand housing market through the increase of personal income tax, and points out the key role expected to be in the formation of real and future housing prices. The increase of personal income tax is conducive to the squeeze speculation behavior, and a reasonable return of housing prices, relying on the increase in effective supply and the realization of fair distribution. Policy regulation and control must be based on meeting the housing needs, constantly correcting the unfair distribution of profits in the market, and establishing a long-term unified regulatory objective and regulatory policy.