我国房地产税费体系存在的问题首先表现在税制设计不合理,一方面税费并立、费重税轻、以费挤税并存,另一方面重交易环节、轻保有环节,阻碍了房地产市场的健康发展;其次表现在财产评估方面和税收征管方面仍有待完善。针对这些问题,本文提出了重新构建房地产税费体系的方案以期为新的物业税制的顺利推出创造必要的条件。 The problems in China’s real estate tax system first manifested in the irrational design of the tax system, on the one hand the tax and fee side by side, the cost of tax levied to pay tax coexist, on the other hand heavy trade links, light links, hinder the healthy development of the real estate market ; Secondly, the performance in the property evaluation and tax collection still need to be improved. In response to these problems, this paper proposes a plan to rebuild the real estate tax system in order to create the necessary conditions for the smooth introduction of the new property tax system.