预计财税体制改革将构成十八届三中全会经济改革方案的重点之一。基于效率、公平和可持续性三项原则以及财政自动稳定器职能的要求,探讨财税改革的主要方向和近期可能出台的具体措施。从效率角度看,发达国家的经验显示对不动产 It is expected that the fiscal and taxation system reform will constitute one of the focuses of the economic reform program of the Third Plenary Session of the 18th CPC Central Committee. Based on the three principles of efficiency, fairness and sustainability as well as the requirements for the function of automatic financial stabilizer, the main directions of the fiscal reform and the concrete measures that may be introduced in the near future are discussed. From an efficiency point of view, the experience of developed countries shows that real property