论我国房地产税收制度的重构

我国房地产税收制度存在租税费相互错位、税种设置重复、税收政策不统一、税负分布不均衡等突出问题。应根据“宽税基，少税种，低税率”的原则进行房地产税收制度重构，并将其培育成为地方税体系的主体税种；全面贯彻落实科学发展观，使房地产税收成为提高土地资源配置效率和调节社会贫富差距的重要工具。

Study On Restruction of Chinese Real Estate Tax

There are many problems in our real estate tax. Such as rents, taxes and fees mutual dislocation, the categories of taxes establishment repetition, the tax policy not unified, the tax burden distribution imbalaneed, etc. Tax restruction should according to the principle of ＂the wide tax base, few categories of taxes, low tax rate＂, and make it to be the the main tax categories in local tax system. It is important to cause the real estate tax revenue become an important tool for enhancing the land resource disposition efficiency and decreasing social gap between rich and poor.