经验与借鉴国外房地产税制及其启示（Experience and reference foreign real estate tax system and Its Enlightenment）.doc

经验与借鉴国外房地产税制及其启示（Experience and reference foreign real estate tax system and Its Enlightenment） Experience and reference: foreign real estate tax system and Its Enlightenment Experience and reference: foreign real estate tax system and Its Enlightenment 2008-12-20 15:15:37 Abstract: our countrys current real estate tax system still has many unreasonable factors, can not play the tax due function, to some extent hindered the further development of the real estate market. Therefore, it is necessary to draw lessons from the successful experience of foreign real estate tax system and improve the tax system of real estate in China, so as to promote the healthy development of Chinas real estate market. Key words: real estate tax; tax and fee reform; tax structure; tax scope Foreign experience shows that a complete structure, good operation of the real estate market cannot do without a match with the market economy and the national macroeconomic policy and the intention of penetration in market perfect and efficient tax system of real estate. The effective operation, not only can increase revenue, accumulate funds for city construction, but also can adjust the allocation of land resources, through the control on the real estate market regulation of city economy and income distribution. However, there are still many irrational factors in the current real estate tax system in our country, which can not play the proper function of tax revenue and hinder the further development of the real estate market to a certain extent. Therefore, it is necessary to draw lessons from the successful experience of foreign real estate tax system and improve the tax system of real estate in China, so as to promote the healthy development of Chinas real estate market. I. international experience: the real estate tax system and its basic characteristics in foreign countries In the national economy, the real estate industry occupies a pivotal position, taxes on real estate development, management