The system of
expenses and taxation of
real estate is an important component of the real state market system.The current
system of
expenses and taxation of
real estate of our country has played a positive role in regarding the display state-owned land resources benefit,increasing country financial revenue,but it still has many problems,such as expenses and taxation are developed simultaneously,the burden of taxation is not evenly,drawback of charging is various etc.Compared with the successful methods in foreign countries,ther are also some unreasonable respects.In order to standardize the real estate market,we should give full play to the function of the expenses and taxation of the real estate,meeting the needs of socialist market economy,using the managerial experience of expenses and taxation of the foreign real estate for reference,and carrying on the reform to the current system of expenses and taxation of real estate,perfecting the tax laws and regulations of the real estate,choosing the tax categories scientifically,simplifying the tax system,unify the tax law,making the burden of taxation fairly,standardizing real estate charge system and so on and so forth,so as to ensure the real estate market run in a healthy and orderly manner.