大陆现行的房地产税收制度是计划经济体制下,以职工住房供给制和福利化为背景的,难以适应市场经济条件下房地产市场化发展的需要,急需作出适当的调整。本文通过对我国台湾地区相对成熟且较为简明的房地产税制的介绍,借鉴其成功的经验,提出完善大陆房地产税收制度的具体措施。 Under the planned economy, the current real estate taxation system in the mainland is based on the housing supply system and welfare for staff and workers. It is difficult to meet the needs of market-oriented real estate development in a market economy and needs to be adjusted urgently. This paper introduces the relatively mature and relatively simple real estate tax system in Taiwan of our country and draws lessons from its successful experience and proposes concrete measures to improve the real estate tax system in mainland China.