良好有序的房地产市场,首先应是满足百姓对生活所必需的住宅要求,其次是给少量投资者一定的投资空间。目前,我国房地产市场持续升温,并带来了一系列社会问题。本文试图从税收政策调控的角度,探求一条促使我国房地产市场健康有序、持续稳定发展的解决之道。 Well-ordered real estate market, first of all should meet the people’s life necessary for housing requirements, followed by a small amount of investors to invest some space. At present, the real estate market in our country keeps heating up and brings about a series of social problems. This article attempts to find a way to promote the healthy, orderly and sustained and stable development of China’s real estate market from the perspective of tax policy regulation and control.