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房地产税收制度是国家调控房地产经济活动的有力杠杆,我国房地产市场正处于培育和调整阶段,税制还不十分健全,存在改革的必要。本文在分析我国房地产税种设置不合理、税收负担不公平、税收政策不统一、税收征管存在缺陷的基础上,从房地产税收取得环节、保有环节、经营环节和征收管理方面提出了完善的建议。
The tax system of real estate is a powerful leverage for the state to regulate real estate economic activities. The real estate market of our country is in the process of nurturing and adjusting. The tax system is not yet perfect and there is a need for reform. Based on the analysis of unreasonable taxation of real estate in our country, unfair tax burden, the unification of taxation policy and the drawbacks of tax collection and management, this paper puts forward perfect suggestions from the aspect of real estate tax collection, holding part, operation part and collection management.