中央政府网站7月24日公告国务院决定，从7月下旬开始，国务院将派出8个督察组对16个省市贯彻落实地产调控情况进行专项调查，调查范围涵盖京沪津粤等主流区域。7月26日，财政部部长要求严格实施差别化住房税收政策，抑制投机投资性购房需求，稳步推进个人住房房产税改革试点。这被外界分析为房产税可能会加码。

The central government website July 24 announcement decision of the state council，Start from late July，The state council will send eight DuChaZu 16 provinces and cities in the implementation of the property regulation make a special investigation，Survey covers the beijing-shanghai tianjin yue mainstream area。July 26,，Treasury secretary request strictly implement differentiation housing tax policy，Restrain speculative investment pent-up demand，Steadily promoting personal housing property tax reform pilot。This is outside analysis for housing property tax may beat。

　　8月1日，财政部财政科学研究所所长贾康在接受《证券市场周刊》记者采访时表示，国家将适时扩大房产税试点城市，但不能透露具体的细节。而北京工商大学投资者保护研究中心执行主任张宏亮对本刊记者表示，房产税的征收并不能真正起到抑制房价的作用。

August 1,，The Treasury financial science research institute in accept jia kang《Securities market weekly》The reporter said in an interview，Countries will expand housing property tax pilot city，But can't reveal the specific details。And the Beijing university of industry and commerce investor protection research center ZhangHongLiang, executive director of this reporter said，House property tax collection and can't really play the role of prevent housing price。

　　8月2日，随着中央政府强调遏制房价反弹的表态，一度传出将会出台取消预售制在内的强势调控政策，而该消息传出一度令房地产板块大跌，不过，这一消息在此前已经传过多次，针对此传闻，住建部新闻处称是谣言。

August 2，With the emphasis on the central government to curb property the bounce of the comment，Once out of cancellation will be introduced to open to booking system, the strong control policies，And the news spreads to the housing sector was sell-off，but，The news was already pass through many times，According to this rumor，Live JianBu isd said was the rumor。

　　综合各种信息来看，确定性较高的房产税试点扩大，将有可能成为下半年房地产调控最后一枪。

A combination of information and see，The uncertainty of the higher property taxes expand the trial，Is likely to become the second half of real estate last gun control。

　

　两次专项调查异同传递的信息 Two special investigation similarities and differences of the information transfer

　　本次专项调查为自2011年4月7日以来，国务院对楼市调控进行的第二次全国性专项调查，专项调查重点内容包括：1）检查住房限购措施执行情况；2）检查差别化住房信贷政策执行情况；3）检查住房用地供应和管理情况；4）检查税收政策执行和征管情况。

In this special investigation since 2011 since April 7,，The state council housing market regulation for the second national special investigation，Special investigation key content including：1）Check the housing 限购 measures implementation；2）Check the housing credit policy implementation menas；3）Check the housing land supply and management；4）Check the tax collection and management and policy implementation。

　　这只是一个开始。据了解，除了重点调查这十六个省市之外，对其他地区落实情况，国务院有关部门也将通过各种方式进行督促检查。

This is just a start。According to understand，In addition to these 16 provinces and cities on the study outside，To carry out the situation in other areas，The relevant departments of the state council will also through various ways supervise and check。

　　而在2011年的专项调查中，其主要内容为：房地产市场调控工作责任落实情况；保障房安居工程执行情况；执行税收政策和差别化信贷政策情况；住房用地供应管理情况；引导住房需求情况和以及落实住房保障和稳定房价工作约谈问责机制情况。

And in the 2011 special investigation，Its main content for：The real estate market regulation implement the responsibilities of the job；Ensure project implementation living room；Performing tax policy and law disseminating credit policies；Housing land supply management situation；Guide housing demand situation and implement housing security and stability and house prices job interview accountability mechanism。

　　从两次专项调查的比较看，相同的地方是，两次行动均强调了差异化信贷政策、住房用地供应管理及税收政策的执行和征管情况。显然，这意味着，在信贷、土地供应管理和税收方面的政策将继续延续下去。

From the comparison of the two special investigation to see，The same place is，Two action are emphasized differentiation credit policy、Housing land supply management and tax policy execution and collection。obviously，This means that，In the credit、Land supply management and taxation policy will continue to continue。

　　国泰君安研究报告指出，通过执行差别化信贷政策对首套房进行支持已经得到中央认可。对于二套房的限贷一直是最严厉的执行，而对首套房进行各种方式的支持已经是中央认可甚至鼓励的修正政策手段，这包含了公积金政策放松、首套房利率下调等。

Cathay Pacific hand to study says，Through the implementation of credit policy menas first suite has been the central support recognition。For two suites of the limited loans have been is the most severe execution，And to the first suite for all manner of support is the central recognized even encourage modified policy means，They include the accumulation fund policy to relax、The first suite rate, etc。

　　本次专项调查最大的看点是强调限购的执行，前一次调查更侧重于稳定房价以及加强保障房建设，而2012年的调查没有把保障房及稳定房价纳入范围内，而增加了“检查住房限购措施执行情况”。

In this special investigation largest aspect is to emphasize that 限购 of execution，Previous surveys more focused on the stable prices and strengthen security room construction，And in 2012, the survey does not guarantee the room and stable prices into range，To increase“Check the housing 限购 measures implementation”。

　　记者注意到，近两年一些地方出现房地产政策放松迹象，但由于各种压力刚刚实施不久便被叫停。

Reporters noticed that，Some places nearly two years real estate policies loosen up signs，But because of various pressure just implementation soon have been stopped。

　　自2011年底以来，先后出现了佛山、芜湖等多个地级市变相放宽限购门槛，虽然这些均被叫停，但地方政府放开限购的欲望强烈。

Since since the end of 2011，The foshan successively appeared、Wuhu, and other city in disguised form relax 限购 threshold，Although these are called，But the local government 限购 let go of the strong desire。

　　公开资料显示，地方政府放松房地产调控的试探从未停止，2011年末开始，北京、南京、常州、马鞍山等城市，出台了交易税费减免的措施，北京、上海、天津等城市上调了普通住宅价格标准，这一切，都被视为楼市调控的变相放松。

Public data shows，The local government to relax regulation of the real estate tempted never stop，Start by the end of 2011，Beijing、nanjing、changzhou、Ma on shan city, etc，On the transaction tax cuts measures，Beijing、Shanghai、Tianjin and other cities, raise average house prices standards，All this，Are regarded as the property market regulation in disguised form relax。

　　就此，国泰君安指出，从地方政府的蠢蠢欲动和中央政府的多次表态，关于政策修正的试探和博弈反映的是中央与地方之间寻求地产调控和稳经济的平衡点，即限购、抑制投资需求是调控的底线不可动摇。

on，Cathay Pacific hand points out that，From the local government and the central government for many times comment，About policy tempted game and correction reflect the central government and the local real estate and stability control between seek to balance the economy，Namely 限购、Restrain investment demand is the unshakable control bottom line。

　　不过，重申限购只是对原来政策的坚持，并没有突破。国泰君安指出，现阶段的政策以巩固现有调控政策为主，调控继续加码的可能性微乎其微。

but，限购 just to reiterate the persistence of the original policy，And no breakthrough。Cathay Pacific hand points out that，The current stage of the policy to consolidate control policies to give priority to，Regulation continue to stir is extremely unlikely。

　　针对7月份出台中央密集的调控措施，中银国际表示，随着督察组深入到地方，预计各地也将纷纷出台调控大旗。预计未来短期内，地方都将从信贷金融、市场秩序、财税政策方面加强调控的执行力度，但是地方与中央的博弈犹存，没有动机出台新的政策。

In July the central intensive regulation measures on，Boc international says，As DuChaZu deep into the place，All are expected to have a regulation will come on stage。The expected future in the short term，Place will be from credit financial、Market order、Finance and tax policies to strengthen the regulation of enforcement，But the local and central game of the great name still lives，No incentive introduce new policy。

　　

房产税试点扩大的靴子有望落地 House property tax expand the trial is expected to be born of boots

　　在督察组展开调查之时，房地产税也纳入调控手段之中。

In DuChaZu investigating，Real estate tax also into the control measures in。

　　7月26日，财政部部长谢旭人在全国财政厅（局）长座谈会上表示，严格实施差别化住房税收政策，抑制投机投资性购房需求，稳步推进个人住房房产税改革试点。

July 26,，Treasury secretary XieXuRen financial in the country（innings）Long forum said，Strictly implement differentiation housing tax policy，Restrain speculative investment pent-up demand，Steadily promoting personal housing property tax reform pilot。

　　此前有消息称，房产税最快将于今年晚些时候扩大试点，第二批试点城市包括北京和广州等。贾康表示，将适时推出房产税试点城市，对于推出的时间表不方便透露。

There have been news said，Real estate taxes in fastest enlarged the later this year，The second batch of pilot cities including Beijing and guangzhou, etc。Jia kang said，Will properly with housing property tax pilot city，For the launch of the timetable is not convenient disclosed。

　　由于业界把扩大房产税试点看作是当前房地产调控政策的重要手段，而一些新的政策在明年三月份之前或许没有太大变化，以及在重庆和上海推行的房产税试点效果并不明显，扩大房产税试点的消息让行业似乎松了口气。

Due to the industry to expand housing property tax as is the current real estate pilot control policy the important means，And some of the new policy in the next year before march may not have too big change，And in chongqing and Shanghai of carrying out the house property tax pilot effect is not obvious，Expand housing property tax pilot news that the industry seems to be relieved。

　　财政部公布的相关数据显示，2012年1-6月，与房地产相关的税收收入下降。1-6月契税、房地产营业税同比分别下降9.9%和8.5%，比2011年同期增速分别回落37.4和27.9个百分点。

The Treasury published related data shows，2012 June-1，And the real estate related tax revenue decline。1-6 month agree tax、Real estate business tax up were down by 9.9% and 8.5%，Than the same period in 2011, growth dropped 37.4 and 27.9% respectively。

　　早在2011年1月，重庆、上海就对部分个人住房征收房产税改革试点，重庆试点的征收对象为：个人拥有的独栋商品住宅；个人新购的高档住房，其中高档住房是指建筑面积交易单价达到上两年主城九区新建商品住房成交建筑面积均价2倍（含2倍）以上的住房；在重庆市同时无户籍、无企业、无工作的个人新购的第二套（含第二套）以上的普通住房。

Early in January 2011，chongqing、Shanghai is part of individual housing to impose house property tax reform pilot，Chongqing pilot collection of objects to：Individuals have single-family commodity residential house；People buy the new high-grade housing，Among them is the housing construction area of high-grade refers to the unit price to trade on two years nine new urban area commercial housing construction area of 2 times the average price clinch a deal（Including 2 times）More housing；In chongqing and no census register、No enterprise、No work for the second set of new individual（Including the second set of）More common housing。

　　值得注意的是，独栋商品住宅和高档住房建筑面积交易单价在上两年主城九区新建商品住房成交建筑面积均价3倍以下的住房，税率为0.5%；3倍（含3倍）至4倍的，税率为1%；4倍（含4倍）以上的税率为1.2%。其次，在重庆市同时无户籍、无企业、无工作的个人新购第二套（含第二套）以上的普通住房，税率为0.5%。

Note the，Single-family commodity residential house and high-grade building area of trading unit price housing in the last two years nine new urban area commercial housing construction area of average price clinch a deal below three times their housing，Tax rate to 0.5%；Three times（3 times）To 4 times the，Tax rate to 1%；4 times（Contains 4 times）Above the rate of 1.2%。second，In chongqing and no census register、No enterprise、No work for the second set of new individual（Including the second set of）More common housing，Tax rate to 0.5%。

　　张宏亮表示，如果按一套房100平方米计算，当房价为1.5万元/平方米时，税率为1%，即每年税费为1.5万元，五年的税费为7.5万元；当房价为2万元/平方米时，每年的税费为2.4万元，五年为12万元。而对于无户籍、无企业、无工作的个人新购第二套及以上的普通住房来说，100万元/套的房子，五年的税为3万元，相对于几乎每几年就翻番的房价来说显得微不足道，抑制投机性的需求效果并不明显。

ZhangHongLiang said，If press a suite 100 square meters calculation，When home prices for 15000 yuan/square metre，Tax rate to 1%，That tax year for 15000 yuan，Five years of taxes for 75000 yuan；When home prices for 20000 yuan/square metre，The taxes for 24000 yuan a year，Five years for 120000 yuan。And for no census register、No enterprise、No work for a second and personal new more common for housing，1 million yuan/set of house，Five years of tax for 30000 yuan，Relative to almost every few years would double the prices it is insignificant，Restrain the speculative demand effect is not obvious。

　　事实上，对于投资者而言，房价快速增长的吸引力要远远超过税收政策对房价压制的恐惧。而实际上这些增加的税费对于投资者来说并不是由他们自己来买单，很多时候本来由投资者承担的税费都转嫁到购买二手房的消费者头上。

In fact，For investors，House prices the fast growth the attraction to far more than tax policy to the house of suppression of fear。But in fact these increased taxes for investors and not by their own to pay the bill，Most of the time was shall be borne by the investors of all taxes on to buy secondhand room consumers head。

　　一位准备买房的邢小姐告诉本刊记者，如今，中介为吸收房源，所有这些乱七八糟的税费全部加在了买房人的身上，这还不算契税。

A for a house of XingXiaoJie told this reporter，now，Intermediary to absorb suite，All these the mess of taxes all included in the to buy room person's body，This isn't agree tax。

　　贾康认为，房产税不会改变房价在一线城市的上扬趋势。由于房产税带有调控政策的意义，短期内可能缓解，但无法根治。特别是一线城市，很难在未来完美解决住房供给问题，使房价稳住不动，这是市场经济规律决定的。

Jia kang think，Real estate taxes won't change a line of house prices in the city uptrend。Because housing property tax with the meaning of adjustment and control policies，The short term may ease，But no cure。Especially in a city，It is difficult to in the future perfect solution housing problems，That house prices steady didn't move，This is the rules of market economy of the decision。