摘要
我国的房地产税制在促进房地产资源的合理配置和有效利用、公平社会财富的分配、组织财政收入等方面发挥了重要的作用。但也存在税制繁复、税负不公、重流通、轻保有、费重于税、配套制度不完善等诸多问题。有必要通过进一步的改革,简化税种,完善税制和相关的配套措施,促进房地产市场健康有序地发展。
China's real estate tax system has played an important role in promoting the rational allocation of resources and effective use,equalling distribution on social treasure,organizaing financial income,and so on.But there is a lot of questions,such as A complicated tax system,unfair tax burden,and the supporting system is imperfect.So it is necessary to adopt further reforms,simplifying taxes,improve the tax system and related supporting measures to promote the healthy and orderly development of the real estate market.
出处
《特区经济》
北大核心
2010年第6期131-132,共2页
Special Zone Economy
关键词
房地产税制
税收征管
配套措施
real estate tax
tax collection and management
supporting measures