加强我国房地产保有环节税收的分析与建议

Analysis and Suggestion of Real Estate Possession Tax

房地产保有环节税制的改革是当前我国房地产税改革的重要内容,目前我国的房地产税制存在"轻保有重流转"的不均衡布局。对于这样不均衡的状况,本文认为应加强房地产保有环节税收,根据"简税制、宽税基、低税率"的原则,进一步完善我国的房地产税收体系。

The reform of real estate possession tax is the important one of our country real estate tax reform. Presently, real estate tax system is unbalanced in our country. Facing this unbalanced situation, the paper believes the government should enhance real estate possession tax and improve real estate tax system on the principle of ＂Reducing Tax, Enlarging Tax Base and Decreasing Tax Rate＂.