我国房地产税收制度的现状和改革对策

Present situations and reform of Chinese tax system in real estate

从我国房地产税收制度的现状出发,分析了房地产税收制度存在的问题,探讨了房地产税制缺陷存在的原因,并对房地产税收制度的改革提出了一些初步的构想,为房地产制度改革提供一些可供参考的政策思路和执行措施。

In view of present situations of Chinese tax system in real estate questions existed in tax system of real estate in our country are arialyzed. Based upon discussion of those shortages in tax system of real estate ,some ideas are proposed for tax system reform, in order to provide references for tax system reform in our country.