[摘　要]　分析比较新加坡、日本和我国香港地区商品住房市场税收政策调控的具体方式，研究发现：房地产转让价值税和房地产转让所得税是最为常用的税收调控工具。针对短期投机行为，两者的税率分别为住房价值的10%~15%和住房转让所得的50%~80%，可见我国针对短期投机行为的税率设置严重偏低。从调控效果看，由于杠杆效应的存在，房地产转让价值税比转让所得税在住房市场调控中更加有效。

[关键词]　国际比较；商品住房市场；税制；政策调控

Abstract: Analyzes the way of some other countries have used to regulate and control its local private housing market, and makes a comparative study of its tools and intensity. The result shows that business tax and income tax in the housing transactions are frequently used tools in private housing market regulation and control, and the range of tax rate is between ten to fifteen percent of the house value and fifty to eighty percent of the housing transfer income for controlling the housing speculation. Furthermore, because of the leverage effect the business tax is more effective than the income tax in housing market regulation and control.

Key words: business tax; commodity housing market; tax system; policy control