我国现行房地产税收制度主要涉及14个税种,其中实际征收的有12种,征税主要发生在以下三个环节:一是房地产开发环节,发生在此环节的税收主要有耕地占用税和固定资产投资方向调节税(暂停征收);二是房地产转让(转移)、出租环节,发生在此环节税收主要有营业税、企业所得税、外商投? The current real estate tax system in our country mainly involves 14 tax types, of which 12 are actually levied. The taxation occurs mainly in the following three aspects: First, the real estate development link, the taxes that occur in this link mainly include farmland occupation tax and fixed asset investment Direction adjustment tax (suspension of collection); Second, real estate transfer (transfer), rental links occurred in this part of the tax revenue mainly business tax, corporate income tax, foreign investment