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随着国内房地产业的迅猛发展,房地产税收已成为地方财政收入的重要来源。近年来,为了抑制房地产市场过热,国家不断加强宏观调控力度,国内房地产市场进入调整期,房地产税收增长速度明显放缓,其对财政收入增收的支撑作用也有所减弱。本文通过对2004～2008年福建省泉州市房地产业及房地产税收状况的调查,分析了泉州市房地产税收收入现状、特点及存在的问题,并对进一步促进房地产税收持续、稳定增长提出对策建议。
With the rapid development of domestic real estate industry, real estate tax revenue has become an important source of local financial revenue. In recent years, in order to curb the overheating of the real estate market, the state has been strengthening the macro-control efforts. The domestic real estate market has entered a period of adjustment. The growth rate of real estate tax revenue has obviously slowed down. Its supporting role in increasing revenue has also weakened. Based on the investigation of real estate and real estate tax revenue in Quanzhou, Fujian province from 2004 to 2008, this paper analyzes the current situation, characteristics and existing problems of real estate tax revenue in Quanzhou from 2004 to 2008, and puts forward countermeasures and suggestions on how to further promote the sustainable and steady growth of real estate tax revenue.