本文认为,改革现行房地产税制,要认真贯彻“简税制、宽税基、低税率、严征管”的指导思想,合并税种、公平税负、统一内外税制、扩大征收范围、适度提高税负、调整计税依据,并赋予地方必要的立法权和管理权,以促进房地产要素的优化配置,发挥税收的调节功能。 This paper argues that the reform of the current real estate tax system should conscientiously implement the guiding ideology of “simple tax system, wide tax base, low tax rate, strict collection and management”, the merger tax, a fair tax burden, unify the internal and external tax system, expand the scope of expropriation, moderately increase the tax burden , Adjust the tax base, and give the necessary legislative and management power to promote the optimal allocation of real estate elements, to play a tax regulatory function.