城镇化进程中房地产税制完善问题研究  

Taxation System of Real Estate in the Process of Urbanization

作　　者：刘英[1] 郇凤悦[1] 

机构地区：[1]山东经济学院,山东济南250014

出　　处：《山西财政税务专科学校学报》2009年第1期34-38,共5页Journal of Shanxi Finance & Taxation College

摘　　要：房地产业作为国民经济的支柱产业,房地产投资快速增长已成为我国经济新的增长点。但是,在城镇化进程中现行房地产税制逐渐暴露出很多问题,难以继续为房地产业的健康发展提供有效的制度支持。面对这些问题,需要借鉴国际先进经验来构建和完善我国的房地产税制。Real estate is a pillar industry of national economy. The investment in real estate is growing fast. And real estate becomes the new increase point in the economic growth of our country. But there are some problems on the taxation system of real estate in the process of urbanization. It can not bring effective system to healthy development of real estate. To resolve the problems,we need to refer the experience of other countries to build and improve the taxation of real estate.

关 键 词：房地产 房地产税制 物业税 

分 类 号：F812.424[经济管理—财政学]