美国房地产税制对我国房地产税制改革的借鉴

目前，作为新一轮税制改革，房地产税立法被列为税制改革进程而再次成为各方关注的焦点。美国已经建立了较为完善、稳定和成熟的房地产税收制度。从房地产业的可持续健康发展看，借鉴美国成功经验，完善我国的房地产税制改革具有深远的意义。首先探讨和总结了美国房地产税收制度体系的经验，然后对我国目前房地产税改革的问题与难点进行深入剖析，并提出了立足基本国情的房地产税制改革建议。

Reference USA Real Estate Tax on The Real Estate Tax Reform in China

At present, as a new round of tax reform, real estate tax legislation has been listed as the process of the reform of taxation and once again become the focus of attention of the parties. USA has established a relatively perfect, stable and mature real estate tax system. From the sustainable and healthy development of the real estate industry, learn from the successful experience of American, has far-reaching significance to perfect the reform of real estate tax system in China Firstly, this paper discusses and summarizes the experience of American real estate tax system, and then to our current problems and difficulties of the real estate tax reform are analyzed in depth, and puts forward the reform of real estate tax system based on the basic conditions of the proposal.