我国房地产税制的现状及改革构想  

Status Quo in Taxation in Real Estate in China and Ideas in Reforming

作　　者：茂路[1] 

机构地区：[1]新疆财经学院,新疆乌鲁木齐830012

出　　处：《新疆财经学院学报》2005年第2期78-80,共3页Journal of Xinjiang Finance & Economy Institute

摘　　要：房地产税制是维护房地产市场公平竞争,实现国家对房地产业宏观调控的有力杠杆。然而,我国现行的房地产税制却存在税费不分、税制不统一、税制结构不合理等诸多问题,严重影响了其对房地产业应有的宏观调控作用。因此,适时地推进房地产税制的改革应是当务之急,应统一内外税制,合理界定税费的范围,建立统一、规范、合理的房地产税收体系。The tax system of real estate is a powerful leverage to keep the market's fair competition and realize the macro adjustment and control on real estate. But there are many problems such as the confusion of tax and expenses, ununifed tax system and unreasonable tax system structure , which have had a bad effect on the function of macro adjustment and control. Therefore, it is hard time that the reform was practised. The target should be the unification of different tax systems, the rational limit to the range of the tax and expenses and setting up a unified, standard and reasonable tax system to the real estate.

关 键 词：房地产税制 税费制度 中国 改革 税负 房地产市场 企业所得税制度 

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