随着市场经济的发展完善,我国现行的房地产税收制度及其征管还存在一定的问题,尤其是计划经济时期确定的税制与市场经济条件下税收实践的矛盾日益突出,难以与国际上通行的房地产税制相接轨。面对我国东部沿海开放城市经济快速发展与中西部地区经济相对落后的局面下,房产税税负不公的问题也十分突出。因而,适时改革房地产税制度,引入和建立以评估机制为要素的管理手段,是当前税制改革的又一项重要任务。 With the development of the market economy, there are still some problems in the taxation system of real estate in our country and its collection and management. Especially, the conflict between the taxation system and the taxation practice in the market economy has become increasingly prominent in the period of planned economy. It is hard to compete with the real estate Tax system convergence. Faced with the rapid economic development in the open coastal cities in the eastern part of China and the relative backwardness of the economy in the central and western regions, the issue of unfair tax on property taxes is also prominent. Therefore, the timely reform of the real estate tax system, the introduction and establishment of the evaluation mechanism as the key elements of management tools, is the current tax reform is another important task.