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本文对我国房地产开发环节税制在税种结构、税收负担和税收征管等方面存在的问题进行了分析,并对这些问题提出了具体的改革建议:应从优化税种结构入手,通过调整和完善税种的设置,建立以增值税和所得税为主体税种,以农地占用税为辅助税种的税制结构,合理化开发环节税收负担,辅之以有效的税收征管模式。
This article analyzes the problems existing in tax structure, tax burden and tax collection and management of the real estate development link tax in our country, and puts forward some concrete proposals for the reform of these issues: we should start with the optimization of the tax structure, adjust and perfect the tax collection, The establishment of a value-added tax and income tax as the main taxes, agricultural land occupation tax as the auxiliary tax structure, rationalize the development of the tax burden, supplemented by an effective tax collection and management.