我国房地产行业税收政策存在的问题及改革设想

A Tentative Idea About the Reform of Taxation Policy on the Real Estate in China

当前我国房地产行业税收政策中存在着经营环节税负分布不合理、税种交叉重叠、预收帐款纳税时间的确认及会计处理不当等问题,对于这些问题,必须采取切实有效的政策措施加以解决。具体设想是,重新调整开发、保有和转让环节的税负水平,调整与房地产行业相关的各种税种,调整帐款纳税时间,统一会计处理方法等。

There exist in China＇s taxation policy on real estate such problems as the irrational distribution of operating tax, repeated taxation items, improper accounting methods and so on. To solve these problems, this paper proposes taking such measures as adjusting tax levels concerning development, possessing and trading links, adjusting tax items, adjusting levy time, and unifying accounting methodologies.