摘要
房地产税费制度是房地产市场体制的重要组成部分,我国现行的房地产税费制度,对于发挥国有土地资源的效益,增加国家财政收入起着积极的作用,但其仍然存在税费并举、税负不平、收费繁多等弊端,与国外的成功做法相比,亦存在不合理方面。为规范房地产市场,应充分发挥房地产税费的功能,适应社会主义市场经济的要求,借鉴国外房地产税费管理经验,应对现行的房地产税费制度进行改革,完善房地产税收法规,科学选择税种,简化税制,统一税法,公平税负,规范房地产收费制度等,以保证房地产市场健康有序地运行。
The system of expenses and taxation of real estate is an important component of the real state market system. The current system of expenses and taxation of real estate of our country has played a positive role in regarding the display state - owned land resources benefit, increasing country financial revenue, but it still has many problems, such as expenses and taxation are developed simultaneously, the burden of taxation is not evenly, drawback of charging is various etc. Compared with the successful methods in foreign countries, ther are also some unreasonable respects. In order to standardize the real estate market , we should give full play to the function of the expenses and taxation of the real estate , meeting the needs of socialist market economy, using the managerial experience of expenses and taxation of the foreign real estate for reference, and carrying on the reform to the current system of expenses and taxation of real estate , perfecting the tax laws and regulations of the real estate, choosing the tax categories scientifically, simplifying the tax system , unify the tax law, making the burden of taxation fairly, standardizing real estate charge system and so on and so forth , so as to ensure the real estate market run in a healthy and orderly manner.
出处
《安徽冶金科技职业学院学报》
2006年第1期83-86,共4页
Journal of Anhui Vocational College of Metallurgy and Technology
关键词
房地产
税费
宏观调控
完善
real estate
expenses and taxation
macroscopic readjustment and control
perfect
