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当前,我国房地产市场正处于一个两难的境地,一方面,因房价过高,大量商品房积压,无人问津;另一方面,大量城市居民的住房条件又亟待改善。如何促使我国房地产市场尽快走出困境,使更多普通公民实现“居者有其屋”的愿望,是我们面临的共同课题。本文试图从我国房地产市场税费制度改革的角度出发,探讨我国房地产市场走出困境的思路。一、我国房地产市场税费制度的现状(一)房地产市场的税收制度1.房地产开发建设环节涉及的税收主要有耕地占用税、固定资产投资方向调节税、营业税、城市维护建设税等税种。耕地占用税是对占用耕地建房或从事其他非农业建设的单位和个
At present, the real estate market in our country is in a dilemma. On the one hand, because of the excessively high prices and the large backlog of commodity houses, nobody cares about it. On the other hand, the housing conditions of a large number of urban residents are in urgent need of improvement. How to urge China’s real estate market to get out of the difficult situation as soon as possible so that more ordinary citizens will realize their aspirations of “home ownership” is a common issue we all face. This article tries to discuss the way of our country’s real estate market out of the predicament from the perspective of the tax system reform in our country’s real estate market. I. Current Situation of China’s Real Estate Market Tax System (I) Taxation System in the Real Estate Market 1. The taxes involved in the development and construction of real estate mainly include tax on farmland occupation tax, adjustment tax on the direction of investment in fixed assets, business tax and city maintenance and construction tax. Arable land occupation tax is to occupy arable land to build or engage in other non-agricultural construction units and a