CAJ | 학술논문

在房地产业宏观调控中，要正确认识房地产税收在房地产调控政策组合中的作用。税收政策具有连续性和稳定性，对促进我国房地产业健康平稳发展意义重大。阐述了税收政策在房地产宏观调控中的功能定位，借鉴了外国经验，并结合我国国情，提出税收政策促进房地产业平稳发展的思路及意义。
재방지산업굉관조공중，요정학인식방지산세수재방지산조공정책조합중적작용。세수정책구유련속성화은정성，대촉진아국방지산업건강평은발전의의중대。천술료세수정책재방지산굉관조공중적공능정위，차감료외국경험，병결합아국국정，제출세수정책촉진방지산업평은발전적사로급의의。
In the macro control on the real estate, the role of the estate tax in the real estate sector＇s regulatory policy portfolios shall be correctly understood. Tax policy has continuity and stability, which has significant meanings to promote the healthy and steady development of our real estate. This paper expounds the tax policy＇s functional location in the macro control on the real estate, learns foreign experience and combines it with the national characteristics, then proposes the methods and significances of the tax policy to promote the steady development of the real estate.