确立房地产税收在我国地税中主体税源地位的构想

To make the Real Estate Tax as a Main Source in Local Tax System

确立房地产税收在地税中的主体税源地位已成为国际趋势。本文对我国确立房地产税收在地税中主体税源地位的可行性进行剖析,借鉴国际经验分析我国房地产税制存在的主要问题,并针对问题提出完善我国房地产税制以及相应配套措施的具体构想。

The real estate tax as a main tax source has become an international trend. This article analyzes its feasibility in our country and also the main problems in the real estate tax system. It finally proposes that it is necessary to perfect the system and to take measures to solve the problems.