我国房地产业税负评价与分析

Evaluation and Analysis on Real Estate Tax of China

作为国民经济新的增长点，我国的房地产业正在不断发展壮大，但房地产业过重的税 费负担制约了其发展。本文运用房地产业税负评价指标体系、平均实际税率法、波士顿咨询 集团矩阵法对我国房地产业的税负状况进行了定量评价和分析，在此基础上提出了改革该行 业税费制度的对策建议。

As a new point of our economic growth, the real estate of China is gro wing constantly, but the developing of real estate is effected by heavy tax. Thi s paper analyses the tax situation on the real estate of China by means of the e valuation system, average effective tax rate and BCG, on the basis, it gives som e suggestions about reforming the tax system of real estate.