完善我国现行不动产税制的基本构想

十六届三中全会中有关改革不动产税制的提法,引起了全社会的广泛关注.我国现行不动产税制主要有城镇土地使用税、房产税及对外资企业征收的城市房地产税等.本文在对我国现行不动产税制存在问题进行分析的基础上,借鉴西方发达国家开征不动产税的经验,指出我国不动产税制改革方向.

The Basic Idea of Perfecting the Current Real Estate Tax System of Our Country

The formulation about reforming the real estate tax system in the Third Plenary Session of the 16th Party Central Committee, has caused the extensive concern of the whole society .Of our country current real estate tax system mainly includes urban land royalties, house property tax and urban housing and land tax that is imposed on overseas-funded enterprise ,etc.. This paper is on the basis of analyzing the existing problem in our country's current real estate tax system, uses for reference western developed countries' experience of levying real estate tax , points out the direction of reforming the tax system of real estate of our country.