建立科学合理的房地产税收体系

Setting up a Scientific and Reasonable Real Estate Tax System

房地产行业税制改革,事关国计民生。本文从税种设置、征税范围、计税依据等5个方面分析了我国现行房地产税制的弊端,并提出了一些合理化建议,相信对我国当前房地产税制改革具有一定的指导意义。

The reform of taxation system of real estate is of vital importance to the nation＇s economy and people＇s livelyhood. The article analyses the current tax system shortage of real estate in China, involved the tax setting, the range of collection and management, basis of tax assessment etc, and offers some reasonable advises. We believe that it has a guidance for the tax reform of the current real estate in china.