摘要
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。完善房地产税制应采取的措施是用相应的税收代替收费;按房地产取得、保有、经营(收益)三个环节重新设置税种,建立一套统一、规范、合理的新型房地产税收体系。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non -unified tax systems between foreign and domestic real estate enterprises. Improvements are suggested as follows：replacing charges with proper taxes, resetting tax items in the three major aspects of acquirement, ownership and operation （ profitable） in the real estate business. So a new unified, rationalized and standardized tax system can be established.
出处
《广西财经学院学报》
2006年第1期37-40,共4页
Journal of Guangxi University of Finance and Economics
关键词
房地产税收
税项设置
税收体系
real estate tax
setting - up of tax items
tax system
作者简介
刘辉（1963-），男，广西合浦人，广西北海市地方税务局副局长，经济师，研究方向：税收。
