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本文通过分析我国房地产税收制度的发展、现状和存在的问题,得出了我国房地产税制改革的基本思路。即建立以房地产税交易、持有、利用三个环节来征税的房地产税收体系,形成科学合理的房地产租、税、费体系,同时加强房地产税收的立法并适当放权,建立完善的房地产税收制度和房地产评估制度,以适应不断发展的社会主义市场经济,促进我国房地产市场持续、健康、有序地发展。
By analyzing the development, current situation and existing problems of real estate taxation system in our country, this paper draws the basic idea of the real estate tax system reform in our country. That is to establish real estate tax system of real estate tax transaction, holding and use of three links to form a scientific and rational system of real estate rent, tax and fee, while strengthening the real estate tax legislation and appropriate decentralization, the establishment of a sound real estate tax system And real estate appraisal system to adapt to the continuous development of the socialist market economy and promote the sustained, healthy and orderly development of China’s real estate market.