论我国房地产税收制度及其改革研究

论我国房地产税收制度及其改革研究
 
摘  要: 文章首先介绍了我国现行的房地产税收制度，然后对其做出评价，在肯定其积极作用的前提下，指出现行房地产税制与经济发展的不相适应：难以发挥税收调节经济的作用，同时也影响地方政府组织财政收入的能力。文章接着阐述并具体分析了目前我国房地产税制存在的1些问题，指出房地产税制改革的目标是建立1个科学、合理、公平、有效的适合我国社会主义市场经济体制要求的房地产税制体系。针对房地产运行的4个过程，改革房地产税设置，规范税种、税目，逐步建立1个合理的房地产税收体系，并同时加强各项配套措施的建设，以促进我国房地产市场持续、健康、有序地发展。
关键词:房地产； 税收制度； 改革

Discuss Chinas Real Estate Tax System and Study of Its Reform
 
Abstract: This article describes our current real estate tax system, and then make its assessment. While affirming the positive role the premise that the existing property tax system and economic development incompatible : Tax difficult to play the role of regulating the economy, it will affect revenue of local government organizations the ability. The article went on to discuss and specific analysis of the current real estate tax of some problems, and pointed out real estate tax reform goal is to establish a scientific, rational, fair, effective in keeping with Chinas socialist market economic structure of the property tax system. Chinas reform and improve the real estate tax system and real estate operations against the four process, real estate tax reform set up and standardize taxes, items and gradually establish a reasonable property tax system, while supporting measures to strengthen the building to promote Chinas real estate market sustained, healthy and orderly development.

Key words: Real estate;  Tax system ;  Reform