随着我国社会主义市场经济体制的建立，房地产业正迅速发展为国民经济的一个重要产业群体，成为国民经济的基础性、先导性和支柱性产业，与国民经济的发展密切相关。促进房地产市场持续、健康、平稳的发展，不但有利于保持整个国民经济的稳定和较快增长，也有利于满足广大人民群众的基本住房需求和生活条件改善，更有利于实现全面建设小康社会的基本目标和关键内容。 当前，我国房地产市场存在许多问题，如房价持续上涨、市场供需不平衡等，对此政府运用了一系列宏观调控政策对其进行引导规范。其中，税收作为一项重要政策工具与房地产行业的发展有着较强的关联性：一方面，科学合理的税收政策可以促进一国房地产业的健康发展；另一方面，房地产业的发展也影响着国家税收收入的水平，进而通过乘数效应拉动其他产业的增长。运用税收政策促进中国房地产行业发展成为理论界的共识，因此，国家实施了一系列税收政策调控房地产经济。从1992-2007年房地产行业发展历程看，税收杠杆在解决每一发展阶段存在的问题上的确发挥了积极作用，但同时也暴露出不少问题，诸如政策出台滞后、调控效果不显著等。因此，研究政府在制定宏观经济政策，特别是税收政策的时候，如何能够较为有效的影响房地产市场的供求关系实现房地产市场供求的平衡，使房地产价格回归理性，具有积极的理论意义和深远的现实意义。 本文通过分析我国房地产税收制度的历史沿革和现行的房地产税制，指出了我国房地产税制中存在的问题；利用房地产税收相关理论分析了房地产税收政策影响房地产市场机理，并结合我国房地产税收政策调控房地产市场的实践和国外及台湾地区房地产税收制度建设的经验，提出了完善我国税收政策调控房地产市场的思路和建议。

With the establishment of socialist market economy system, the real estate industry rapidly developments for national economy important industrial community and becomes the foundational, forerunner and prop industry of national economy. To promoting the real estate market continually, healthy, steady development, not only is advantageous to maintenance the entire national economy stable and quicker growth, also is advantageous to meet the people's basic housing need and the living condition improvement. Meanwhile, it is more advantageous to achieve the basic goal of comprehensive construction of well-off society’s. Nowadays, Chinese real estate market still has many problems, such as the imbalance of supply and demand, and the escalating housing price. Therefore, the government has developed series of polices to regulate real estate. Taxation is utilized as the most important tool because of its tight relation with the real estate market; on one hand, scientific taxation policy can improve the development of real estate market; on the other hand, the situation of real estate market determines the amount of tax revenue thereby pull the raising of other industries through multiplier effect. According to the economic reports from 1992-2007, taxation had an active impact on the regulation of real estate industry. However, it also exposed some weaknesses, such as the time lag of launching a policy and the low efficiency. Therefore, researching the formulation of macroeconomic policy, specially tax policy, the government how can have more effective influence on the supply and demand of real estate market and how can make the real estate price return rationality, has positive theory and the profound practical significance, it is worth to thinking deeply. The paper indicates the problems in real estate tax system by analyzing its history and present situation, analyzes the mechanism of tax policy’s influence to real estate market by using correlation theories about realty tax, finally bring forward the thought and suggestions to perfect realty tax policy to control the market combing the practice in China and experiences of realty tax system construction in Taiwan and foreign countries.