自1994年1月1日起实施的新税制,对我国的房地产业将会产生很大的影响。在新的税收制度中,除了新开征的土地增值税外,其他税种及其税率的变化不大。目前与房地产业相关的税种主要有:耕地占用税,一次性征收,每平方米税额1～10元;城镇土地使用税,每平方米年税额0.2～10元;营业税,为销售额的5%;教育费附加,为营业税的3%;城市维护建设税,为营业税的1～7%;土地增值税,为增值额的30～60%;企业所得税,为净所得(收入总额减去成本、费用、国家允许在所得税前列支的税金和营业外支出的余额)的33%;国家能源交通重点建设基金和国家预算调节基金,目前对国有企业已停征,对非国有企业分别为所得税后利润的7～15%和10%。在新税制中,对房地产业影响最大的为土地增值税。八十年代后期,我国开始偿试土地使用制度的改革,实行国有土地使用权的有偿出让、转让。1990 Since January 1, 1994 from the date of implementation of the new tax system, the real estate industry in our country will have a significant impact. In the new tax system, except for the newly introduced land value increment tax, other taxes and their tax rates have not changed much. At present, the real estate-related tax categories are: arable land occupation tax, a one-time collection, the amount of tax 1 to 10 yuan per square meter; urban land use tax, annual tax per square meter 0.2 to 10 yuan; sales tax, 5% ; Education surcharges, 3% of business tax; urban maintenance and construction tax, business tax is 1 to 7%; land value-added tax, 30% of the added value of 60%; corporate income tax, net income (total revenue less costs, 33% of the total amount of taxes and non-operating expenses allowed by the state before income tax); the State Key Infrastructure Construction Finance Fund and the State Budget Reconciliation Fund have ceased the state-owned enterprises and the non-state-owned enterprises respectively after income tax 7 to 15% of profits and 10%. In the new tax system, the largest impact on real estate for the land value-added tax. In the late 1980s, our country began to revalue the reform of the land-use system and paid the transfer and transfer of the right to use state-owned land. 1990