由中外房地产税收政策看我国房地产税制改革

Thoughts on the Reform of House Property Tax from Chinese and Foreign Real Estate Tax Policies

房地产税收作为税制体系中的重要组成部分,主要涉及房地产开发和销售环节、房地产持有和使用环节、房地产转让环节所课征的各类税收。对中外各国不同环节的房地产税收政策进行归纳和比较,对于中国的房地产税制改革有借鉴意义。

As an important component of tax system,house property tax refers to the exploration and marketing,the ownership and usage links,and various taxes imposed by possession transference of real estate.This paper discusses real estate reform in China,summarizing and comparing links in real estate tax policy reform home and abroad.