我国房地产税制的国外经验借鉴与改革  

Reform of China′s Real Estate Tax System Based on the Experience Drawn on from Other Countries

作　　者：李敏[1] 

机构地区：[1]吉林工商学院财税系,吉林长春130062

出　　处：《税务与经济》2009年第3期96-99,共4页Taxation and Economy

基　　金：吉林省社会科学基金项目"关于在我省开征物业税的可行性研究"(项目编号:2008BJJX48)的阶段性成果之一

摘　　要：近年来,房地产业已发展成为我国国民经济的重要支柱产业,房地产税收占税收总收入的比重快速提高。但是,我国现行房地产税收中还存在一些问题,如房地产开发和交易环节税费交叉混乱、税收政策不统一、税负不公平、偏小的规模不能满足地方财政需要、计税依据不科学、管理不到位,等等。因此,应借鉴国外的实践经验,进一步明确改革我国房地产税制的具体思路。In resent years, the real estate industry has been one of the pile industries in China. The ratio of real estate tax revenue in the total tax revenue increases rapidly too. However, there are still some problems, such as the chaos of taxes and dues in real estate development and trade link, the disunion of tax revenue system, the unfair tax burden and the lack of management. Therefore, it is necessary to make clear the specific ideas of the real estate industry by learning the experience from the other countries.

关 键 词：房地产税收 房地产税制 税收规模 税负不公 计税依据 

分 类 号：F810.424[经济管理—财政学]