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近年来,随着国家城镇住房制度改革的不断深入,我国的房地产业进入新一轮的发展高峰期。据统计资料,2003年全国房地产投资增长率为29.7%。一个包括土地使用权出让、转让、房屋买卖和租赁、房地产信托抵押在内的较为完整的法制化、规范化的房地产市场正在逐步形成。随着房地产业的蓬勃发展,与之相关的税收存在着巨大的潜力。但我国目前房地产税制体系过于陈旧,没有跟上房地产业发展的步伐。适时改革我国的房地产税制体系,是我们面临的一项重要课题。我国房地产税制体系存在问题(一)房地产税制体系结构不合理。既影响了财富分配调节功能的发挥,也影响了房地产市场交易的活跃。目前我国的房地产税制体系构成中,主要的税种都集中在房地
In recent years, with the continuous deepening reform of the national urban housing system, China’s real estate industry has entered a new round of peak development. According to statistics, in 2003 the national real estate investment growth rate was 29.7%. A more complete legalized and regulated real estate market including the transfer and transfer of land use rights, the sale and purchase of houses, and the mortgage of real estate trusts is gradually taking shape. With the booming real estate industry, there is huge potential associated with tax revenue. However, the real estate tax system in our country is too old and has not kept pace with the real estate development. The timely reform of China’s real estate tax system is an important issue we face. China’s real estate tax system problems (A real estate tax system structure is irrational. Not only affects the wealth distribution adjustment function, but also affected the real estate market transactions. At present, China’s real estate tax system consists of the main types of taxes are concentrated in the premises