【摘 要】
：
目前,我国的税制结构中还没有完整的房地产税概念,房地产在税收方面存在税种多、环节多、征收不到位以及比重偏低等诸多问题。在现行的税制体系框架下,我国直接将房地产作为
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目前,我国的税制结构中还没有完整的房地产税概念,房地产在税收方面存在税种多、环节多、征收不到位以及比重偏低等诸多问题。在现行的税制体系框架下,我国直接将房地产作为征税对象的税种共有6个,包括土地增值税、城镇土地使用税、耕地占用税、房产税、城市房地产税和契税。而如果将房地产企业经营所缴纳的税种统一加以考
At present, there is not a complete concept of real estate tax in our country’s tax structure. There are many problems such as many kinds of taxes, many links, insufficient collection and low proportion of real estate in real estate. Under the current system of taxation system, there are totally 6 kinds of tax in our country that directly use real estate as the object of taxation, including land value increment tax, urban land use tax, cultivated land occupation tax, real estate tax, urban real estate tax and deed tax. And if the tax paid by the real estate business to be unified test
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