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    2017~2018年国家财税政策对陕西房地产业的影响

    摘要

    房地产“去库存”政策有效地化解了库存积压所带来的风险,但同时出现了商品房销售面积增速高于房地产投资增速的趋势。为促进房地产业平稳发展,应不断完善财税管理体制,健全地方政府财政收入来源,适时推进房地产业相关税收政策改革,降低地方财政对房地产财税收入的依赖。同时,应加强房地产市场的供给侧改革,增加土地供应和保障房建设,推动住房租赁市场发展,有效实现“房子是用来住的、不是用来炒的”的政策定位,促进陕西房地产业平稳发展。

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    Abstract

    The policies of real estate destocking effectively eliminate the risk caused by inventory overstocking. However,there is a phenomenon that the growth rate of commercial housing sales area is higher than the real estate investment. For the steady development of the real estate industry,we should constantly improve the financial management system,perfect the sources of local government revenue,initiate the reform of real estate tax system and reduce the dependence on the real estate. The supply-side reform of the real estate market should be strengthened,such as increasing the area of land supply and the construction of indemnificatory apartment,promoting the development of the housing rental market and so on. Only by these ways can we effectively realize the objectives that “house is for accommodation rather than speculation” and promote the steady development of Shaanxi real estate industry.

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    作者简介
    娄爱花:娄爱花,经济学硕士,西安财经学院经济学院教授,研究方向财税理论与政策。
    贾雁岭:贾雁岭,经济学博士,西藏民族大学财经学院讲师,研究方向税收理论与政策。
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