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房价过快上涨不仅无法保障民众基本的居住权利,而且也不利于房地产市场地健康运行。本文主要以房地产税费的调整为视角,从现行房地产税费概况入手,论述现行房地产税费的相关缺陷。同时,探讨如何利用一系列具体的房地产税费改革措施有效地抑制偏离事实需求的高房价,稳定房地产市场预期,减少房地产投机行为,从而有效促进房地产市场平稳健康发展。
The rapid rise in house prices can not only protect people’s basic living rights, but also not conducive to the healthy operation of the real estate market. In this paper, mainly from the perspective of the adjustment of real estate taxes and fees, starting with the current overview of real estate taxes and fees, discusses the current real estate taxes and fees related defects. At the same time, it explores how to use a series of specific real estate tax reform measures to effectively curb high housing prices deviating from the factual demand, stabilize real estate market expectations and reduce real estate speculation so as to effectively promote the steady and healthy development of the real estate market.