（上接A01版）税收对房地产市场的调节作用，在发达国家已有成熟经验可资借鉴。德国对住房交易征收高额土地购买税和资本所得税，炒房现象近乎绝迹，房价涨幅长期保持较低水平；美国的房产税更是地方政府财政收入的主要来源，有的州占比甚至高达80%，有效地控制了投机炒作。

（Connected to A01 version）Tax on the real estate market to adjust action，In the developed countries has ripe experience as reference。Germany on housing on the purchase of land tax deal high and capital income tax，ChaoFang phenomenon almost dried up，House price appreciation in long-term remain low；America's housing property tax is local government financial's main source of income，Some states than even accounting for as much as 80%，To effectively control the speculating。

　　分析人士认为，当楼市调控步入深水区，应考虑从以下三个方面推动房地产税收制度改革，巩固房地产调控成果。

Analysts believe that，When the housing market regulation into deep water area，Should consider from the following three aspects promote real estate tax system reform，Consolidate real estate control results。

　　一是尽快扩大房产税试点范围。在总结上海、重庆等地经验的基础上，将试点范围扩大至北京、广州等一线城市，并考虑对存量房和新增住房同时征收。这样既可以增加市场存量房供应，减少新的投资投机需求，又能为地方政府培育主体税种，从根本上遏制房价上涨。

One is expanding the scope property taxes as soon as possible。At the conclusion of the Shanghai、Chongqing is based on the experience of，Will the scope to expand the Beijing、Guangzhou city a line，And consider the stock of new housing and room to collect both。Such already can increase the market stock room supply，Reduce new investment speculative demand，And for local government duty cultivation，Fundamentally curb rising house prices。

　　二是研究出台更为科学的房地产交易环节税收政策，包括营业税、个人所得税和契税等。对持有年限较长的房屋转让，减征或免征各项税收；对持有年限较短的，加大加重税收力度，提高税率，既起到抑制投资投机需求的作用，又有利于培育完善房屋租赁市场。

2 it is more scientific research on the real estate trade link tax policy，Including business tax、Personal income tax and business tax, etc。To hold fixed number of year long house assignment，The tax reduction or exemption；To hold the shorter fixed number of year，Increase increase taxation，A tax increase，Both plays the role of speculative demand lowers investment，And promote the breeding of perfect house leasing market。

　　三是严格实施各项税收政策。进一步推动全国个人住房信息联网，在此基础上严格房产税的征收，在交易环节打击“阴阳合同”等。

3 it is strictly implement various tax policy。Further promote the personal housing information network，On the basis of strict housing property tax collection，In trade links blow“Yin and Yang contract”etc。