现行的房地产税制体系是在1994年全面地、结构性税制改革后形成的。面对当前房地产业的发展形势,现行税制存在着课税环节设计不合理、对个人纳税人的税收优惠过多、缺乏打击炒作投机行为鼓励合理利用土地资源的税收调节机制等缺陷,本着公平和简单实用的原则重建房地产税制是势在必行的。 The current real estate tax system was formed after the comprehensive and structural tax reform in 1994. The face of the current real estate development situation, the existing tax system exists irrational tax section design, tax incentives for individual taxpayers too much, the lack of speculation to combat speculation to encourage the rational use of land resources, tax regulatory mechanisms and other defects in the fair And simple and practical principles of rebuilding the real estate tax system is imperative.