我国房地产税制改革研究

目前，我国房地产业税制繁多、保有环节税负过轻，计税依据和税率设计不科学、不合理，税收征管辅助制度不健全，导致税负不公、重复课税，更不适应市场经济发展需要的问题。本文从房地产税制改革的三大必要性出发，提出了我国进行房地产税收制度改革的迫切性。
国外房地产税制起步较早，历经多年发展，已经形成了一套比较合理和完善的税收制度，构成了财产税制的重要组成部分。本文首先介绍了加拿大、美国、日本三个代表性国家的房地产税制，并归纳了国外房地产税制的基本特点。在对国外税制比较研究的基础上形成了几点有益经验，作为改革和完善我国房地产税制的参考。
本文最后提出了构建房地产税制的具体设想。首先，完善房地产税收体系。在流转及保有等环节，房地和土地具有不可分割的特性，因此我们主张对房地产合并征税。在房地产流转环节，为了降低房地产交易税负，促进房地产的流通，我们应该合并相关税种，避免因税种繁多而重复征税。在房地产保有环节，主要是贯彻中央思想，在借鉴国外有益经验的基础上，合并房产税、城镇土地使用税等税种，开征统一的物业税,以达到强化房地产保有的税收征管。最后，完善与房地产相关的税收制度，主要是房地产所得税制。

关键词：房地产税制；物业税；税制改革
Research on China's Real Estate Tax Reform
Abstract
At present, many of China's real estate tax, retain part of the tax burden is too light, urban and rural areas, foreign-funded real estate companies within the tax system is not unified tax rate of the design basis and unscientific, irrational, tax collection and management support system is not perfect, resulting in tax unfair, double taxation, but not suited to a market economy needs. In this paper, the three property tax reform, the need for paper puts forward China's real estate tax system reform urgency. At the same time learn from advanced foreign real estate industry practices and to explore the property tax on the reform of China's real estate tax system is suggested.
Real estate tax from to start early, for many years, it has developed a more reasonable and improve the system of taxation, constitutes an important part of the property tax. this article first introduced in canada, the united states, japan three representative of the state property tax, and with a summary of the estate tax from the basic characteristics. in the foreign tax on the basis of comparative research formed some useful experience in reform and improve our real estate tax reference.

Keywords：Real Estate Tax ;Property Tax;Reform
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