[摘　要]　应用供求均衡理论分别对营业税和物业税对住宅市场中的存量市场和增量市场的短期影响做了比较分析；应用四象限模型对营业税和物业税对住宅市场的长期影响做了比较分析，并引用徐州市住宅市场的数据对营业税作了实证分析。在此基础上得出结论：在目前情况下，如能出台物业税，将更有助于稳定住房市场。

[关键词]　营业税,物业税,住宅市场,供求理论,四象限模型

Abstract: This paper uses supply and demand theory to analyse the effect of business tax and property tax on housing stock market and housing increment market in short term; it utilizes four-quadrant models to analyse the effect of business tax and property tax on housing market in long term; it cites the datas of Xuzhou housing market to verify the theoretical analysis conclusions. On the basis of above analysis, this paper points out, under present circumstances, the imposing of property tax will be conducive to stabilize the housing market.

Key words: business tax; property tax; housing market; supply and demand theory; four-quadrant models

[参考文献]

[1]孙天娇.基于四象限模型的房地产业与国民经济发展研究[J].当代经济，2009（4）:144-146.

建筑经济，2010（6）：38-40