[摘要] 近年来，我国房地产业的发展较为迅速。随之而来的就是，我国对于房地产税制度的改革也一直在推进和执行。因为房地产税在地方财政收入的权重较大，所以房地产税改革是我国构建现代财政制度的必然选择。加之，与一些拥有较为成熟房地产税收体系的国家和地区相比，我国在很多方面还需要进一步的完善改进，比如，立法领域、计税依据、评估机制、征收管理等。本文首先基于当下我国房地产税的发展情况，其次分析房地产税改革存在的问题，最后从改革的基本原则、要素设计和房地产登记体系三个方面给出可行的建议。

[关键词] 房地产税；税制改革；地方财政；财税分配

Research on Promoting Real Estate Tax Reform

Abstract: In recent years,the development of my country's real estate industry has been relatively rapid. What follows is that my country's reform of the real estate tax system has also been promoted and implemented. Because real estate tax has a greater weight in local fiscal revenue,real estate tax reform is an inevitable choice for my country to construct a modern fiscal system. In addition, compared with some countries and regions with relatively mature real estate taxation systems, my country still needs further improvement in many aspects,such as the field of legislation, taxation basis, evaluation mechanism, and collection management. This article is based on the current development of real estate tax in my country,and then analyzes the problems in the reform of real estate tax,and finally gives feasible suggestions from three aspects: the basic principles of reform, element design and real estate registration system.

Keywords: Real Estate Tax；Tax Reform；Local Finance； Fiscal Distribution

 

目 录

一 引 言 1

二 房地产税必要性分析 1

（一） 房地产税的基本概念 1

（二） 我国房地产税的功能与作用 2

三 房地产税现状及存在的问题分析 3

（一） 我国房地产税改革试点现状 3

（二） 国内房地产税改革存在的问题 7

四 对我国房地产税改革的建议 10

（一） 落实税收法定原则推进房地产税立法 10

（二） 科学合理设计税制因素 11

（三） 房地产登记体系 12

结论 12

致谢 14

参考文献15