对我国房地产税制改革的几点建议

Some Proposals on Real Estate Tax Reform in China

本文认为,房地产税制度的建立和完善程度与经济发达程度有一定关系;一些发达国家和地区在房地产税制度建设、评估机构设置、纳税人提出反对及上诉程序等方面的做法及经验值得我国借鉴;最后本文结合我国国情,对我国房地产税制改革提出了几点建议。

This paper argues that the establishment and improvement of real estate tax system is relevant to the level of economic development to some extent. Many practices and experiences of some developed countries and regions concerning the establishment of real estate tax system, the settings of appraisal authority, taxpayers raising objection or appeal procedure and etc could serve as reference for China. Finally, combined with current situations in China, the paper puts forward some proposals on real estate tax reform in China.