房地产税制改革背景下居民房地产投资对储蓄的影响
The Impact of Residents’ Real Estate Investment on Savings in the Context of Real Estate Tax Reform

近年来，我国房地产宏观调控文件多次提到“健康发展”的理念，为积极稳妥推进房地产税立法和改革，引导住房合理消费和土地资源节约利用，2011年国务院批准在上海和重庆两地进行房地产税制改革试点。本篇文章就当前房地产税制改革的现状，探讨了居民房地产投资对储蓄的影响，同时对其政策的完善提出优化建议，以便更好地实现房地产税收体系与配套体系政策的完善，以达到地方政府财税体系健康发展的目标。
In recent years, China’s real estate macro-control documents have repeatedly mentioned the concept of “healthy development”. In order to actively and steadily promote real estate tax legislation and reform, guide reasonable housing consumption and economical use of land resources, the State Council approved the pilot real estate tax reform in Shanghai and Chongqing in 2011. This article discusses the current situation of real estate tax reform, the impact of residents’ real estate investment on their savings, and proposes suggestions for the improvement of its policies, so as to better realize the improvement of real estate tax system and supporting system policies, and achieve the goal of healthy development of local government’s financial tax system.