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在市场经济条件下,房地产税制不仅是保证房地产业成为国家财政收入来源的重要条件,也是维护市场公平竞争,实现国家对房地产业宏观调控的有力杠杆。国内外相关的成功经验表明,房地产市场的健康发展离不开高效完备的房地产税收制度。现行房地产税制存在的问题
Under the conditions of a market economy, the real estate tax system is not only an important condition for guaranteeing the real estate industry as a source of national financial revenue, but also a powerful lever for maintaining fair competition in the market and realizing the state’s macro regulation and control over the real estate industry. The relevant successful experience at home and abroad shows that the healthy development of real estate market can not be separated from efficient and complete real estate tax system. The current real estate tax system problems