对我国房地产税制改革的建议

本文对从开发商取得土地开始到商品房出售为止所涉及的房地产税进行了解释，同时对目前房地产税收制度存在的弊端提出了开征物业税的必要性，并以一实例阐明征收物业税对购房者的影，提出房地产税制改革后的物业税不应将开发商出售房地产产品时缴纳的土地增值税涵盖其中，但应涵盖物业保有阶段增值税的观点。

Several viewpoints to the tax system reform of real estate of our country

This text explains the real estate taxes involved in the course of the com-modity apartment construction from land acquisition to selling. The paper puts forwardthe necessity of levying property tax to the drawback that the tax system of the real estateexisted at present, explains the impact of levying property tax on house purchaser with ainstance, brings up the point that the land value-added tax paid by the developer's sellingtheir products can not be contained in the the property tax after the tax system reform ofthe real estate, But the value-added should be contained while holding the property.