中文摘要：

研究目的：分析税收对中国房地产市场的调控作用，特别是新试点的房产税和实施中的营业税的作用。研究方法：理论模型法，实证分析法。研究结果：差别化税收对中国房地产市场调控有一定的作用。对住房新实施的差别化税收政策，将会减少住房的投资投机需求，同时会增加办公和商业等非居住房屋的投资需求，在住房消费中将会减少购房消费，增加租赁消费。其中，营业税的增加可能使住房价格进一步上升，差别化房产税的开征将起到适当抑制住房价格上涨的作用，但会使住房价格走势分化，对大户型住房价格的抑制作用较明显，而对小户型住房价格抑制作用略弱。研究结论：中国房地产市场调控中可综合利用税收、金融、土地、人口等政策，使住房更加回归居住功能，减少投资功能，但可鼓励办公和商业等非居住房屋的投资。

英文摘要：

The purpose of the paper is to analyze the effect of tax on real estate market, especially assessing the recently implemented transaction taxes and property tax. A theoretical model was built and further applied to an empirical study with the panel data of 31 provinces. We found that the transaction tax would reduce the proportion of housing purchase and increase the proportion of housing rental, but may further increase the housing prices and the proportion of non--residential real estate transactions. Property tax may pull down the housing prices, especially the price of the house larger than the defined normal scale. It is concluded that tax, financial, land, population and other policies had resulted in the function of house being residence rather than investment; however it could also enhance the investment purpose of office and commercial property purchase.