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房地产税收是市场经济条件下政府财政收入的重要来源。自国家实行土地制度和住房制度改革以来,我国房地产业得到了迅猛发展。然而,我国房地产税收收入的增长却十分有限,房地产税收收入占我国房地产资产总值的比重仅万分之几,与西方发达国家3％至10％的状况相比还相距甚远。房地产税收收人的持续、稳定增长,是房地产业乃至社会经济健康协调发展的基础。
Real estate tax revenue under the market economy is an important source of government revenue. Since the state implemented the land system and housing system reform, China’s real estate industry has been rapid development. However, the growth of real estate tax revenue in our country is very limited. The tax revenue of real estate accounts for only a few percent of the total real estate assets in China, which is far from the 3% to 10% of the developed countries in the western world. The continuous and steady growth of real estate tax revenue is the basis for the harmonious development of the real estate industry and even the social economy.