《国务院办公厅关于继续做好房地产市场调控工作的通知》(以下简称“新国五条”细则)被业内不少专家解读为房地产调控实质性的加码和升级。从长远来看,这一旨在打击投机的政策本意,最终会在民间酿成何种避税版本?又会引来哪些社会及法律问题?笔者从法律视角一一探析。 “Notice of the General Office of the State Council on Continuously Regulating and Controlling the Real Estate Market” (hereinafter referred to as the “New State Five Articles”) was interpreted by many experts in the industry as the substantive overweight and escalation of real estate regulation and control. In the long run, what kind of social and legal issues will this type of tax avoidance version ultimately result in this intention aimed at cracking down speculation? The author will explore the issue from a legal perspective.