房地产税制在整个税制体系中占有极为重要的地位。
The real estate tax system occupies an important place in the whole tax revenue system.
第二部分比较分析国外房地产税制与我国房地产税制之间的差异。
The second part gives a comparative between real estate taxation system of our country and that of foreign country.
最后是房地产税制的其他问题，如重叠税种、缺位税种和房地产企业税负偏重等。
The last, the system of real estate tax is handicapped exist other problems, for example, tax overlap and tax deficiency.
中国现行的房地产税制对于稳定房地产市场，抑制过度投机，降低商品房价格的作用不明显。
The present real estate tax system in China has less effect to stabilize the real estate market, inhibit excessive speculation and lower the price of commercial housing.
本文通过分析目前我国房地产税制的现实问题，借鉴国际经验，提出对物业税开征方面的若干建议。
This paper provides some Suggestions on levying the real estate tax by analyzing the present realistic problems in China's real estate tax system and taking internation...
文章在对我国现行房地产税制进行分析的基础上，提出整理与归并现有房地产税制，以建立新的房地产税制的设想。
In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.
房地产税收的征管不仅依附于税制结构，而且贯穿于从纳税义务产生开始到税款入库的全过程。
The levy of tax on real estate not only relies on the structure of the tax, but also goes through the whole process of the responsibility to pay for tax till the taxed fund went into storage.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
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