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近年来,房地产业已发展成为我国国民经济的重要支柱产业,房地产税收占税收总收入的比重快速提高。但是,我国现行房地产税收中还存在一些问题,如房地产开发和交易环节税费交叉混乱、税收政策不统一、税负不公平、偏小的规模不能满足地方财政需要、计税依据不科学、管理不到位,等等。因此,应借鉴国外的实践经验,进一步明确改革我国房地产税制的具体思路。
In recent years, the real estate industry has developed into an important pillar industry in our country’s national economy. The share of real estate tax in the total tax revenue has risen rapidly. However, there are still some problems in the current real estate tax revenue in our country, such as the cross chaos of taxes and fees in real estate development and transaction, the unification of taxation policies, the unfair tax burden, the small scale can not meet the needs of local finance, taxation unscientific and management Not in place, and so on. Therefore, we should learn from the practical experience of other countries to further clarify the specific ideas for the reform of China’s real estate tax system.