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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重要的作用 ,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 ,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 real estate tax system is an important part of the real estate market system. The current system of real estate taxes and fees in our country plays a positive and important role in giving full play to the benefits of state-owned land resources and increasing state revenue. However, there are still taxes and fees simultaneously, tax burden Unevenness, excessive fees and other drawbacks, compared with the successful practices abroad, there are also unreasonable aspects. To standardize the real estate market, give full play to the real estate tax functions, to adapt to the requirements of the socialist market economy, drawing on foreign real estate tax management experience, the current system of real estate taxes and fees should be reformed, improve the real estate tax laws and regulations, the scientific choice of tax categories, to simplify the tax system , Unify the tax law, fair tax burden, standardize the real estate charging system, in order to ensure the healthy and orderly operation of the real estate market