随着我国房地产市场的进一步发展，税收必然有极大的潜力，而我国现行房地产税制存在着税费不清、税制松散、税制要素欠科学等问题，因此，有必要借鉴国外的成功经验，深化我国房地产税制改革。为此，作者相应提出了深化税费改革、统一规范税制、扩大税基等政策建议。 With the further development of China’s real estate market, tax revenue will inevitably have great potential. However, due to the unclear tax and fee system, the loose tax system and the lack of scientific tax system in China’s real estate tax system, it is necessary to learn from the successful experience of other countries to deepen China’s real estate tax system reform. To this end, the author put forward the corresponding suggestions on deepening the reform of taxes and fees, unifying the tax system, and expanding the tax base.