我国现行的不动产税制大部分是计划经济时期的产物,随着市场经济的快速发展,这套税制的漏洞日显。改革和完善不动产税,建立现代市场经济条件下的不动产税制已成为当前我国税制改革的一项重要内容。 Most of the real estate tax system in our country is the product of the planned economy. With the rapid development of the market economy, the loopholes in the tax system have become increasingly apparent. Reforming and perfecting real estate tax and establishing real estate tax system under the condition of modern market economy have become an important part of our current tax system reform.