摘要
自1994年税制改革以来,我国房地产税收制度在税种设置、税目税率的调整以及内外税制的统一方面逐步完善,但仍然存在诸多弊端:税制结构不合理、税种功能存在缺陷、内外两套税制、配套措施不完善。同时,我国房地产业的各种规费过多,费挤税现象比较严重。因此,必须改革和完善现行房地产税费制度,为房地产业提供一个良性发展空间。
Since the tax reform in 1994, our real estate tax system has gradually improved in tax types, tax rate adjustments and the internal and external aspects of the tax system. But there are still many shortcomings： the irrational structure of the tax system, tax functional shortcomings, and outside two tax systems, facilities imperfect. At the same time, there are excessive fees, tax avoidance charges more serious phenomenon of our real estate. Therefore, we must reform and improve the existing real estate tax system to provide a healthy development space for real estate.
出处
《价值工程》
2006年第10期17-18,共2页
Value Engineering
关键词
房地产
税收制度
税负
税种
real estate
tax system
tax burden
tax type
