我国房地产税改革的法律架构

我国现行的房地产税的税、租、费错位,税租费体系不明晰;税种设置不合理,征税范围狭窄;税率设计欠科学,计税标准欠合理,从而限制了房地产税职能作用的充分发挥。为此,必须科学地确定房地产的税、租、费体系,合理地设置税种,规范房地产的税收体系;扩大征税范围,发挥房地产税的调控作用,科学地设置税率,发展和规范房地产市场。

A Legal Frame for Reform in China's Real Estate Tax

Some problems exist in the current real estate systems: a dislocation in the taxes, rents and charges of the current real estate tax system, an unclear system of taxation, an irrational establishment of tax category, an unscientific design of tax rate and an unreasonable criterion of tax calculation. The above problems restrict the effective functions of real estate tax. Therefore, in order to standardize and develop real estate market, we should scientifically establish the system of taxes, rents and charges, set up a reasonable tax rate and category, standardize the tax collection system of real estate, enlarge the range of taxation, and bring the regulative functions of real estate tax into full play.