内容摘要：
本文梳理了2005年以来国家针对房地产投资规模过大和部分城市住房价格上涨过快状况而出台的多项税收调控措施，并通过理论和实证分析认为，房地产税收调控政策的重点应从目前对供给方征税转向对需求方征税，即在房地产保有环节征税。为此，应尽快建立起全面准确的房地产信息资料和监控系统，加快推进物业税（不动产税）的改革。
关键词：房地产 税收调控 ?物业税 ?效应
abstract：this paper summarizes tax policies regulating real estate market since 2005, and analyzes their effects on the size of real estate investments and price of urban housings. through theoretical and positive analysis, it concludes that the emphasis of tax policies should be put in the demand side of real estate market. one of the solutions is to levy a tax on the possession of real estate. concrete policy suggestions include establishing accurate information and control systems of real estate, and accelerating real estate tax reform.