1994年税制改革后,我国房地产税收体系逐渐完善,形成了一套适应当时形势要求的复合税收制度。其税种可分为四类:流转税(营业税、城市维护建设税、土地增值税),所得税(企业所得税、个人所得税),财产税(房产税、契税、城镇土地使用税、耕地占用税)和行为税(印花税、固定资产投资方向调节税)。 After the tax system reform in 1994, China’s real estate tax system has been gradually perfected, forming a set of compound tax system that meets the requirements of the current situation. The tax can be divided into four categories: turnover tax (business tax, urban maintenance and construction tax, land value increment tax), income tax (enterprise income tax, personal income tax), property tax (property tax, deed tax, urban land use tax, Behavioral tax (stamp duty, tax adjustment of investment direction of fixed assets).