房地产开发环节税制改革建议

本文对我国房地产开发环节税制在税种结构、税收负担和税收征管等方面存在的问题进行了分析,并对这些问题提出了具体的改革建议:应从优化税种结构入手,通过调整和完善税种的设置,建立以增值税和所得税为主体税种,以农地占用税为辅助税种的税制结构,合理化开发环节税收负担,辅之以有效的税收征管模式。

Suggestion on real estate industry development tax system reform

This paper analyses the questions existing in the real estate development,such as tax framework,tax burden,tax collection and administration,etc..then the author give some advices to these questions: optimizing the tax species framework,regulating and perfecting the setting of tax species,form a framework which classifies the value-added tax and income tax to the main part of the taxation system,infield engrossed tax to the assistant part,rationalizing the tax burden,taking an effective kind of tax collection and administation mode.