近一段时间，成都、长沙、西安等地相继上调了二手房交易计税价格，事实上，包括北京在内的全国多个城市已经从去年底开始陆续做出上述调整。

Close to a period of time，chengdu、changsha、Xian, etc have raised the secondhand the room trade tax prices，In fact，Including Beijing, national many cities have already made the end in succession from began to adjust。

　　根据国家税务总局之前的介绍，2012年，我国将全面推广应用房地产评估技术加强二手房交易税收管理，遏制二手房交易中通过“阴阳合同”逃避税款的现象。

According to the state administration of taxation introduced before，2012 years，Our country will be comprehensive promotion application real estate appraisal technology to strengthen the secondhand the room trades revenue management，Contain second-hand housing transactions through“Yin and Yang contract”Escape from the phenomenon of taxes。

　　所谓“阴阳合同”，是指二手房交易双方为逃避税收，在按实际价格签订合同的同时，还签订一个低于实际价格的假合同，作为申报纳税的依据。

The so-called“Yin and Yang contract”，Refers to secondhand the room trade both parties for evading tax，According to the actual price in signing a contract at the same time，Also signed a lower than the actual price false contract，As the declare tax basis。

　　业内人士指出，近年来，二手房交易活跃，但买卖双方签订“阴阳合同”偷逃税款的问题也较为突出，这扰乱了市场秩序，也削弱了税收对房地产市场调控的效果。

Industry insiders point，In recent years，Secondhand the room trading active，But both parties signing“Yin and Yang contract”Tax evasion is also is serious，This confusion in the markets，Also weaken the tax on the real estate market regulation effect。

　　针对这一问题，近些年，税务部门应用房地产估价技术，加强了对二手房交易中申报价格的评估，对申报价格明显偏低而且没有正当理由的，依据一定的方法确定二手房评估值，核定计税价格。

In order to solve this problem，In recent years，The tax department of real estate appraisal technology application，Strengthening of the secondhand the room trade in the declared value evaluation，To declare obviously low price and no good reason，According to a certain value evaluation method to determine secondhand the room，Tax price for。

　　在评估中，税务部门在实地调查勘验、参照房地产市场交易信息的基础上，根据二手房所处的区域位置、交通条件、基础设施、周边配套以及市场交易均价等因素确定计税的基准价格。

The assessment of the，The tax departments in the field survey an inquest、With reference to the real estate market trading information basis，According to secondhand the room in regional position、Traffic conditions、infrastructure、Peripheral and market factors determine the average tax benchmark prices。

　　目前，全国越来越多的城市通过应用房地产评估技术上调了二手房交易计税价格，而这一政策的实施已经显现出效果。以北京为例，去年底，北京“存量房交易计税价格”等政策实施至今，二手房交易相关的契税、个税等税收增加1.7亿元。

At present，The more and more city through the application of real estate appraisal technology, raise secondhand the room trades tax prices，And the policy implementation has displayed effect。For example Beijing，end，Beijing“Stock trading room tax prices”And since the policies，Secondhand the room trade related business tax、Tax and tax increase of 170 million yuan。

　　针对这一政策的实施，中国社会科学院财经战略研究院研究员杨志勇指出，这有利于实现税负公平，目前，我国二手房交易仍活跃，市场供不应求，交易中税负的最终承担者实际都是购房者，这一政策实施后，购房者的实际税负会有所上升。

In view of this policy implementation，The Chinese academy of social sciences, a researcher at the institute of financial strategy YangZhiYong said，This is helpful to realize fair tax burden，At present，Our country secondhand the room trading is still active，Market demand exceeds supply，Trade in the final undertaker tax burden is actual buyers，The policy was implemented，The person that buy a house can have the rise of the actual tax burden。

　　杨志勇还说，房地产评估技术是征收房产税必须具备的技术，随着这项技术在全国税务机关的推广和成熟，我国征收房产税的评估技术也基本具备。

YangZhiYong also said，Real estate appraisal technology is impose house property tax to have the technology，As the technology in the promotion of national tax authorities and mature，Our country impose house property tax assessment technology also basic have。