中文摘要
对房地产的开发、保有、使用和转让等活动课税构成了房地产税制的主要内容。目前，我国房地产税制涉及的相关税种达12个，但一方面显得纷繁复杂，有重复征税之嫌；另一方面又存在与房地产经济发展不协调，与国际惯例不接轨，弱化税收宏观调控功能等问题，如何进一步完善现有房地产税收制度，促进我国房地产业的健康有序发展将成为我国下一轮税制改革必须正视的问题。因此本人认为现行房地产税收制度已经不能适应经济发展的需要，亟待改革。本文提出了建立和完善房地产税制的设想，同时进一步完善有关房地产税收配套制度和政策等主张。
关键词：房地产；问题；对策；税收政策
Abstract
On the development of real estate, maintain, use and transfer of activities such as the real estate tax system tax constitutes the main content. At present, China’s real estate tax system related taxes amounted to 12, but a very complicated, repeated tax too; on the other hand, the existence and the development of real estate economy is not harmonious, and international practice not to conform, weaken the revenue function of macroscopical adjusting control wait for a problem, how to further improve the existing real estate tax system, to promote our country healthy and orderly development of real estate will become the next round of tax system reform in China must face the problem. Therefore I think that the current real estate tax system can not adapt to the needs of economic development, reform urgently. This paper proposes establishing and perfecting the real estate tax idea, and further improve the real estate tax system and policy advocate.
Key words: real estate; problems; countermeasures; tax policy
目录：
- 我国现行房地产税收概述
- 我国房地产税制存在的主要问题
- 我国房地产税制缺陷的原因分析
- 规范和完善房地产税收制度的建议
