目前我国房地产税制弊端日益明显,存在税制过时、税基狭窄、税种重复、内外企业税负有别等诸多问题。税负主要集中在房地产的开发、建设、转让和交易环节,保有环节少,不能适应社会经济的发展状况,不能在地方政府的财政收入中起重要作用,改革现行的房地产税制势在必行。 At present, the shortcoming of real estate tax system in our country is obvious day by day. There are many problems such as the tax system is out of date, the tax base is narrow, tax types are duplicated, the tax burden inside and outside enterprises are different. Tax burden is mainly concentrated in the real estate development, construction, transfer and transaction links, with few holding links, can not meet the social and economic development, can not play an important role in the local government revenue, and reform the current real estate tax is imperative.