近年来,不动产税制的改革在我国受到广泛关注和重视。随着不动产税地位的不断提升以及现行土地税费制度缺陷的不断显露,现有的以土地使用税、土地增值税、耕地占用税、房产税、契税等为主要税种的不动产税收制度与经济的发展已经很不适应,迫切需要对其进行改革。借鉴国外成熟的不动产税制体系和经验,剖析我国不动产税制的不足,将使我们对不动产税制的改革更加具有针对性和可操作性,更加符合我国国情。 In recent years, the reform of real estate tax system has received widespread attention and attention in our country. With the continuous improvement of the real estate tax status and the continuous disclosure of the defects of the current land tax system, the existing real estate taxation system and economy with land-use tax, land appreciation tax, farmland occupation tax, real estate tax and deed tax as their main taxes The development is already inadequate and there is an urgent need to reform it. Drawing lessons from mature foreign real estate tax system and experience and analyzing the shortcomings of the real estate tax system in our country, we will make our reform of the real estate tax system more pertinent and feasible and more in line with China’s national conditions.