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自上世纪90年代城镇住房制度改革以来,我国房地产市场迅速发展,房地产业不断壮大,居民住房条件总体明显改善。但由于体制机制改革滞后等方面的原因,房地产市场发展过程中也出现了一些亟待解决的问题,影响了经济社会又好又快发展。作为政府宏观调控的主要政策工具之一,财税政策必须充分发挥职能作用,促进房地产市场平稳健康发展。
Since the reform of the urban housing system in the 1990s, the real estate market in our country has developed rapidly, the real estate industry has grown continuously, and the housing conditions of residents have been significantly improved. However, due to the lagging institutional reform, there are also some problems to be solved in the development of the real estate market, which affects the sound and fast economic and social development. As one of the main policy instruments for macro-control of the government, the fiscal and taxation policies must give full play to their functions and functions and promote the steady and healthy development of the real estate market.