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在我国房地产行业迅速发展的同时,也产生了一系列问题。如房价快速上涨,房地产行业无序竞争,房地产行业出现泡沫。为了抑制房价过快增长,国家采取了一系列的经济和行政调控措施。房产税时调控房地产市场的重要手段,但是房产税制体系与社会主义市场经济发展严重不适应,需要进行改革完善。本文分析了房产税的概念和特征,阐述了我国房产税制度存在的缺陷,并就我国的房产税收制度的完善提出建议。
In our real estate industry is developing rapidly at the same time, also produced a series of problems. Such as the rapid rise in real estate prices, real estate industry disorderly competition, the real estate industry bubble. In order to curb excessive growth in house prices, the state adopted a series of economic and administrative measures. Property tax regulation of the real estate market an important means, but the real estate tax system and the serious development of socialist market economy does not meet the need for reform and improvement. This article analyzes the concept and characteristics of real estate tax, elaborates the defects of the real estate tax system in our country, and puts forward some suggestions on how to improve the real estate tax system in our country.