恢复征收房地产契税利弊及时机评析

深圳市准备恢复对房地产转让征收契税的规定引起了各方面的关注．本文联系房地产规律和国外契税征收，结合我国经济发展现实和房地产市场状况，对恢复征收房地产契税利弊及时机进行分析，认为现行的契税应缓征或大幅度调低

Restoration of Taxation on Deeds-An Analysis of Its Pros and Cons and of Its Timing

Shenzhen is planning to restore the taxation on deeds in the case of real estate disposition and this has aroused concerns from all circles of life .Through an ana-lysis of the law of real estate on deeds, the reality of China's econodric growth and the status-quo of the real estate market and the pros and cons and the timing of the taxa-tion's restoration,the present paper assumes that the taxation should be postponed or adjusted downwards.