我国房地产税征管模式研究

A Research on Collection and Administration Mode of the Real Estate Tax in China

房地产税改革是整个税制改革和税制体系建设的重要组成部分,而较为完善的房地产税收征管模式是房地产税改革成功与否的关键。本文在对国内房地产保有环节税收征管存在的主要问题进行分析的基础上,为我国实施新的房地产税制后税收征管模式的建立提供初步的思路。

Real estate tax reform is an important part of the overall tax reform and tax system construction, a more comprehensive collection and administration mode of the real estate tax is the key to the success of real estate tax reform. Based on the analysis of the main problems existing in the collection and administration of the real estate tax on maintenance stage, this paper provides some suggestions for the establishment of tax collection and administration mode after the implementation of the new real estate tax system in China.