CAJ | 학술논문

房产税扩围标志着国家对房地产市场的调控进入更深层次，届时，房产持有环节成本的增加将进一步抑制房地产投机。文章首先采用微观经济学供求模型分析房产税扩围对我国房地产市场的影响，其次采用微观经济学行为理论分别剖析家庭、企业和政府三部门的应对策略，最终得出房产税扩围政策对实体经济的积极调节作用：企业的投资由房地产市场转向实体经济；政府加大转移支付，从而使社会资源合理化；更多家庭获得住房的同时增加实体消费。
방산세확위표지착국가대방지산시장적조공진입경심층차，계시，방산지유배절성본적증가장진일보억제방지산투궤。문장수선채용미관경제학공구모형분석방산세확위대아국방지산시장적영향，기차채용미관경제학행위이론분별부석가정、기업화정부삼부문적응대책략，최종득출방산세확위정책대실체경제적적겁조절작용：기업적투자유방지산시장전향실체경제；정부가대전이지부，종이사사회자원합이화；경다가정획득주방적동시증가실체소비。
The expanding of House-Duty by government will regulate the real estate market more efficient , and then ,the cost for holding real estates will decline the investment desires of people continually .This paper firstly analyses the effects on estate market under tax policy by Supply-Demand Model .Secondly , we analyze the rational decisions and behaviors from family ,enterprise and government by behavior theo-ry ,then draw saconclusion ultimately that the expanding of House-Duty make the standardize function to our real economy .