随着房地产市场的发展,特别是耕地占用税和契税两税划归地税征收管理后,房地产业税收比重上升快,直接影响地税收入大局。本文从房地产市场、政策等多个方面,通过与全省及中部省会的对比,对南昌市房地产市场现状进行了分析,对房地产税收的走向进行预测,并提出了促进南昌市房地产业税收持续稳定增长的建议。 With the development of the real estate market, especially the tax on cultivated land occupation and deed tax, which is subject to the collection and administration of land tax, the proportion of real estate tax revenue rises rapidly, which directly affects the overall revenue of local government revenue. This article analyzes the present situation of Nanchang’s real estate market through comparing with the provincial capital and the provincial capital from many aspects such as the real estate market and the policy, predicts the real estate tax revenue trend, and puts forward some suggestions to promote the sustainable and stable tax of the real estate industry in Nanchang Growth advice.