随着两会对于房产税的立法和征收的深化讨论,它在全国范围推广的时间表越发明晰。“不识庐山真面目,只缘身在此山中。”要想看清事物本质和分析长远影响,不能在问题里面解决,而需要跳出局外,参考其他成熟市场的案例,比如分析发达国家经济体的房地产税对地产市场的影响程度。这样,就可以在很大程度上,判断和推演当中国经依靠出让土地,换取财政税收的、类似饮鸩止渴的税务政策。笔者研究了以下5个发达经济体的房产税对房市走势的影响,期望抛砖引玉,引为借鉴。 As the two sessions deepened their discussions on the legislation and collection of property taxes, the timetable for its nationwide promotion became clearer. “Do not know the true face of Mount Lu, only edge in this mountain. ” In order to see the nature and analysis of the long-term impact of things can not be solved inside the problem, and need to jump out of the office, with reference to other mature markets, such as the analysis of developed countries Real estate taxes in real estate market impact on the extent of the economy. In this way, it is possible to judge and deduce, to a large extent, China’s tax policies that rely on the transfer of land for fiscal revenue in a similar way. The author studies the following five developed economies, the real estate tax on the trend of the housing market, hoping to start a discussion, cited as a reference.