我国现行房地产税收体系结构比较复杂和混乱,既有专门针对房地产业设置的税种也有其他涉及到房地产业的税种。透过分析研究房产税、城镇土地使用税、契税、耕地占用税、土地增值税这五个房地产业核心税种的立法之初的功能定位与实际操作执行的差距,可以更有针对性的梳理出我国房地产税收体系存在的问题,最后得出了一些改革措施建议。 China’s current real estate tax system structure is more complicated and chaotic, both for the real estate tax types set also have other related to the real estate tax. Through the analysis of the differences between the functional positioning and the actual operation and implementation of the five core real estate tax categories such as real estate tax, urban land use tax, deed tax, cultivated land occupation tax and land value increment tax, we can sort out more pertinently China’s real estate tax system problems, finally come to some suggestions for reform measures.