西方房地产税制及其启示

The Western Experience of Tax-collecting on Real Estate and its Reference Value for China

税收作为国家调控房价的重要杠杆,对国民经济起着重要作用,我国现行的房地产税制,对比于西方发达国家尚有不足之处。本文在分析西方国家房地产税制的基础上,借鉴国际经验,针对我国的实际情况,提出了现实性建议。

The collection of tax on real estate is one of the important measures taken by governments to control housing costs and prices at a macro level, which plays a significant role in national economy. Compared with western practice and related laws, the current practice of collecting tax on real estate and related laws are neither efficient enough. In this article the author has put forward constructive suggestions about how to learn from the successful experience of the western countries for improvement in our country.