作为我国国民经济的重要支柱产业,房地产业的税制改革一直成为我国政府十分关注的一个问题,尽管我国的房地产税费已经经历了几次改革,我国房地产税收制度在整体上已经得到了有效地改进,但房地产税制仍然存在着一些问题。文章针对当前新形势下房地产发展的状况,重点对当前保有阶段的税收法律制度进行了探索。 As an important pillar industry of national economy in our country, the reform of the tax system in the real estate industry has always been one of the most concerned issues in our country. Although our country’s real estate taxes and fees have undergone several reforms, our country’s real estate tax system has been effectively improved as a whole , But the real estate tax system still has some problems. In the light of the current situation of real estate development in the new situation, the article focuses on the exploration of the tax legal system in the current holding stage.