完善我国房地产税制体系研究:背景、路径与体系架构

Research on Real Estate Tax System Reform:Background,Path and System Constructing

房地产税制的改革,应从宏观着眼,重构我国房地产税制体系。房地产业在国民经济中地位的上升、公共财政框架的确立、房地产市场问题的凸显以及房地产税制体系的滞后使房地产税制改革具有紧迫性。改革必须有步骤地推行,路径分析给出了房地产税制改革的制度组合和程序实施建议,基于科学的大房地产税制观,构架了一个新的房地产税制体系。

The reform of real estate tax should take the macro - viewpoint and re - design the real - estate tax system. With the increasing position of real estate industry in economy, the build up of public finance structure, the appearing problems of real estate market and the lag of tax system make it urgent to reform the real estate tax system. The reform must be taken in an orderly way and the path analysis gives some suggestion on institution combination and procedures. Based on scientific big real estate tax outlook, a new real estate tax system has been constructed.