摘 要2010 年，我国政府在重庆、上海两地推行了房地产税的试点改革，通过征收房地产税以达到增加财政的收入、调控房地产市场和的调节收入分配目的，但是均未达到预期效果。完善我国房地产税制度仍然有很长的路要走，且是一项非常重要而宏大的工程。本文以房地产税为研究对象，通过探讨 房地产税功能定位，并对房地产 税收制度要素包括计税依据、征税范围、纳税人、税收优惠、税率、征收管理等核心要素进行国际对比分析，指出应借鉴国外的房地产税政策，并结合我国国情以及经济发展现状通过明确功能房地产税功能定位以及完善税制设计，健全税收征管制度，完善我国房地产税。关键词：房地产税；税制要素；国际对比AbstractIn 2010, the Chinese government carried out the reform of real estate tax in Chongqing and Shanghai. Through levying real estate tax to increase the revenue of finance, regulating the real estate market and adjusting the distribution of income, however, it failed to achieve the expected results. There is still a long way to go to perfect our real estate tax system, and it is a very ambitious and profound project. This paper takes the real estate tax as the research object, through the discussion real estate tax function localization, and to the real estate tax system essential factor including the tax plan basis, the tax collection scope, the taxpayer, the tax benefit, the tax rate and so on. According to the international comparative analysis of the important elements such as collection and management, this thesis points out that we should draw lessons from the foreign real estate tax policies, considering our country's national conditions and economic development to define the function of real estate tax and refined the tax system design to optimize the tax collection and management system.Keywords: Real estate tax, Tax elements, International comparison目 录摘 要................................................
