论文部分内容阅读
分析比较新加坡、日本和我国香港地区商品住房市场税收政策调控的具体方式,研究发现:房地产转让价值税和房地产转让所得税是最为常用的税收调控工具。针对短期投机行为,两者的税率分别为住房价值的10%~15%和住房转让所得的50%~80%,可见我国针对短期投机行为的税率设置严重偏低。从调控效果看,由于杠杆效应的存在,房地产转让价值税比转让所得税在住房市场调控中更加有效。
Analysis and comparison of the specific ways of tax policy regulation in the commodity housing market in Singapore, Japan and Hong Kong. The study found that the real estate transfer value tax and real estate transfer income tax are the most commonly used tax control tools. For short-term speculation, the tax rates are 10% ~ 15% of the value of housing and 50% ~ 80% of the housing transfer income, showing that our country’s tax rate for short-term speculation is seriously low. From the regulatory effect, due to the existence of leverage, the transfer of real estate value tax than the transfer of income tax in the housing market regulation more effective.