我国房地产税制的现状、问题及改革建议  

作　　者：韩雪[1] 

机构地区：[1]河南财政税务高等专科学校人事处,河南郑州450002

出　　处：《特区经济》2010年第6期131-132,共2页Special Zone Economy

摘　　要：我国的房地产税制在促进房地产资源的合理配置和有效利用、公平社会财富的分配、组织财政收入等方面发挥了重要的作用。但也存在税制繁复、税负不公、重流通、轻保有、费重于税、配套制度不完善等诸多问题。有必要通过进一步的改革,简化税种,完善税制和相关的配套措施,促进房地产市场健康有序地发展。China＇s real estate tax system has played an important role in promoting the rational allocation of resources and effective use,equalling distribution on social treasure,organizaing financial income,and so on.But there is a lot of questions,such as A complicated tax system,unfair tax burden,and the supporting system is imperfect.So it is necessary to adopt further reforms,simplifying taxes,improve the tax system and related supporting measures to promote the healthy and orderly development of the real estate market.

关 键 词：房地产税制 税收征管 配套措施 

分 类 号：F812.42[经济管理—财政学]