我国房产税制改革中存在的问题及对策

摘要

In recent years, China's real estate industry has developed rapidly, and the real estate tax revenue has increased fast and occupies the important status and role in the tax income. But the development of China's real estate industry is not normative, the real estate tax system has not been adjusted and improved, and the property tax levy has not met the expectation. Taking the pilot project of the real estate tax reform in Shanghai and Chongqing as the research object, the paper analyzes the development problems of the real estate tax system in China, and combining the national conditions, puts forward corresponding countermeasures so as to promote the process of the real estate tax reform in China.%近年来，我国的房地产业迅速发展，房产税税收收入迅速发展并在税收收入中占据了重要的地位和作用，但我国房地产税制并未得到调整和改良，房产税的征收未达到预期征收的目的和效果。本文以在上海和重庆开展的房产税改革试点工程为对象进行研究，剖析我国房产税制发展问题，并结合我国的国情提出相应对策，以促进我国房产税制改革的进程。