房地产税收政策理论及创新

Real Estate Taxation: Theory and Innovation

房地产税收在社会经济发展过程中发挥着重要作用。我国现行房地产税收已不适应市场经济发展的要求,需要进行改进。通过分析国内外房地产税收政策,完善保有税收制度,提出房地产税收制度创新的政策建议:(1)统一简化、规范税制,科学合理地设计税种结构;(2)建立并完善房地产税收制度体系,规范并降低流转环节的税赋,强化收益税收;(3)统一内外税制,放宽住房分配货币化税收政策;(4)科学地确定税费体系,合理地清费改税,改革行政事业收费体制。

This paper expounds the important role of real estate taxation in the development of social economy, analyses the problem existing in China＇ s present real estate taxation policy, and advances some policy suggestions to innovate the system.