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本文剖析了我国目前现行房地产税收制还存在很多的问题,例如:房地产税费种类多,出现严重重收费现象;内外资税收制度不一致;税费在保有环节少,却在开通和流通环节多;统计税费的方法不科学;税率的定制以及税费的管理等。在此,本文专门针对所存在的问题进行分析,并提出相关的改革策略,制定更适合我国现状的税收制度。
This article analyzes the current real estate tax system in our country there are still many problems, such as: real estate taxes and many kinds of serious recharging phenomenon; domestic and foreign tax system is inconsistent; taxes in the possession of less, but in the opening and circulation more; Unscientific methods of calculating taxes and fees; custom tax rates and tax management. Here, this article analyzes the existing problems and puts forward relevant reform strategies to formulate a tax system more suitable to our country’s present conditions.