那些speculator会不会赶在年底之前出货来避免那个税呢？如果是这样supply > demand会导致price的drop，也不是没可能。

经济复苏对于新加坡来说还早了点，连美国也只敢说green shoots.个人观点。

房价的涨很多都是speculator炒起来的，现在限制speculation，对房价肯定是不利的。

除非有更多的刚性需求，这就需要新加坡经济好转，吸引更多外来机构很人才。现在看来还不是很乐观。

一家之言，呵呵。

Govt is proposing clarity to income tax law- anyone who sells more than 2
properties within 4 years may be taxed on gains from second sale onwards.
This will quell speculation and will take effect Jan 2010 if made into law.
Impact on developers- negative as it could spur a flurry of sales amongst
speculators before law kicks in. Here below is the article from ST.

July 8, 2009
When to tax property gains

A PROPOSED change to income tax laws will make clearer to property sellers
when they will be taxed on their profits.

Anyone who sells only one property in any four-year period will not be taxed
on his profit, according to a proposed amendment to the Income Tax Act.

But if he sells another property within four years of the first sale, the
profit from the second sale may be taxable.

If the proposal becomes law, it will provide certainty for owners who now
cannot be sure if the taxman will come calling after they sell.

Under existing rules, an individual does not pay tax on gains made from
selling a property unless the taxman decides that he is trader - someone who
buys and sells multiple properties within a short time span. And there is no
way for the seller to know in advance if he might be deemed a trader.

The new way of taxing property profits is one of many changes listed in a
draft Income Tax (Amendment) Bill 2009 put up for public feedback last month
by the Finance Ministry. If implemented, the change will take effect from
January.

A ministry spokesman told The Straits Times on Tuesday that the proposed
change aims to provide certainty of non-taxation to individuals who own
property.

Once it takes effect, the individual who sells a property for a profit can
be sure that his gains will not be taxed - provided he had not sold any
other property in the previous four years.

If he sold other properties within that period, the spokesman said, the
Inland Revenue Authority of Singapore (Iras) will decide whether he should
be taxed, 'based on the facts and circumstances, no different from the
present tax treatment'.

The draft Bill can be read at the Finance Ministry website www.mof.gov.sg
and the public has up to next Tuesday to give feedback. The Bill is expected
to go before Parliament later in the year.