房产税怎么控制房价

How Does Property Tax Control Housing Prices

房产税作为一种经济手段，在控制房价方面发挥着重要作用。

Property tax, as an economic means, plays an important role in controlling housing prices.

首先，依照房产原值减除一定比例后计算税率。例如，减除 30%后，税率为 1.2%。对于房产出租的情况，以房产租金收入为房产税的计税依据，税率为 12%。由于房产的原值并非买房时的价格，而是当前市场价，这无疑会增加房产持有成本，从而抑制房价的过快上涨。

First of all, the tax rate is calculated after deducting a certain proportion from the original value of the property. For example, after deducting 30%, the tax rate is 1.2%. In the case of property rental, the rental income of the property is the tax basis for property tax, and the tax rate is 12%. Since the original value of the property is not the purchase price but the current market price, this will undoubtedly increase the holding cost of the property, thereby curbing the excessive increase in housing prices.

其次，房产税能够以经济手段摆脱市场诟病的行政“限购”手段。在房地产市场调控取得初步成效，部分地区房价开始松动之时，推进房产税试点能够使房地产市场从严厉调控向常态发展回归，并进一步稳定调控效果，为市场持续降温。而且，从长期来看，限购措施属于行政手段，必然是过渡性的，而房产税作为经济手段，有望成为市场调控的长效机制，逐步替代“限购令”。

Secondly, property tax can get rid of the administratively "restricted purchase" means criticized by the market through economic means. When the regulation and control of the real estate market has achieved initial results and housing prices in some areas have begun to loosen, promoting property tax pilots can enable the real estate market to return from strict regulation and control to normal development, and further stabilize the regulation and control effect and continue to cool the market. Moreover, in the long term, the restricted purchase measure is an administrative means and is bound to be transitional, while property tax, as an economic means, is expected to become a long-term mechanism for market regulation and control and gradually replace the "restricted purchase order".

再者，房产税可以补充地方财政收入，化解“土地依赖”。高房价的一个重要原因是持续攀升的土地价格，背后是地方政府对“土地财政”的依赖。房产税未来有望成为地方税体系中稳定的支柱型财源，为地方政府完成保障房建设等民生项目支出提供财力支持。

Furthermore, property tax can supplement local fiscal revenue and resolve the "land dependence". An important reason for high housing prices is the continuously rising land prices, and behind it is the dependence of local governments on "land finance". In the future, property tax is expected to become a stable pillar source of revenue in the local tax system and provide financial support for local governments to complete expenditures on livelihood projects such as the construction of indemnificatory housing.

此外，房产税还具有长效杠杆作用，能够“调节财富分配”。我国目前还没有真正意义上的财产税，房产税的开征将增加拥有多套房、高档住房的高收入阶层的税负，所征税金可用于扶助低收入阶层，对于推进收入分配合理化具有重要意义，也是控制房价快速上涨的长效手段。

In addition, property tax also has a long-term leverage effect and can "regulate wealth distribution". At present, there is no real property tax in our country. The introduction of property tax will increase the tax burden of high-income groups who own multiple houses and high-end houses. The collected taxes can be used to assist low-income groups, which is of great significance for promoting the rationalization of income distribution and is also a long-term means to control the rapid increase in housing prices.

综上所述，房产税在控制房价方面具有多方面的作用，不仅能够调节房地产市场的需求端，引导公众合理的住房消费需求，还能补充地方财政收入，促进房地产市场的健康稳定发展。

To sum up, property tax has various roles in controlling housing prices. It can not only regulate the demand side of the real estate market, guide the public's reasonable housing consumption demand, but also supplement local fiscal revenue and promote the healthy and stable development of the real estate market.