论房地产税制的法律调控

On the legal regulations of the system of real est ate tax

我国的房地产税制对调节土地的级差收入、限制土地资源的过度开发利用以及控制房价过快增长都能起到一定的积极作用.但是,房地产税制仍然存在着税种过多、重复纳税及内外资企业税赋不公平等诸多问题.为使房地产税制真正发挥其应有的作用,深入探讨房地产税制存在的问题,并进一步提出解决的措施.

The system of our real estate tax is playing an active role in adjusting the differential land profits, limiting the excess exploitation and utilization of those land resources, and restraining the rapid increasing prices of houses. However, there still exist many problems, i.e. too many items of taxation, double taxation, and tax inequity between domestically funded and enterprise with foreign investment. In order to keep the system of our read estate tax fully effective, the article further illustrated the current problems of the system, and then put forward to its settlement and measurement.