近年来中国的房地产问题一直受到政府、民众、社会的广泛关注，尤其是城市商品住宅价格上涨得过快，成会社会各界关注的一个突出的热点问题，房地产价格上涨速度大大高出经济和居民收入、消费增长速度，对经济健康运行及和谐社会的建设构成一定隐患。为了对房地产市场进行有效的宏观调控，中央政府相继出台了一系列包括税收政策在内的相关措施。本文在上述背景下，通过了解中国房地产税制的历史演变过程，结合对徐州市房地产市场的实地调研考察，分析了目前中国现行房地产税收体系存在的问题，主要表现在以下几个方面：租、税、费互相错位；房地产税制体系繁杂，税种过多、税率不合理、税基偏窄；房地产税收政策规定模糊，执行时缺乏统一性；税权划分不明确、立法权高度集中于中央政府、执法权划分不明晰；房地产业税收在地方财政收入中发挥的作用不明显；税收征管的配套措施不完善。在对美国、英国、日本等国房地产税收制度分析的基础上，提出了一些借鉴的启示：从税收的归属来看,国外的房地产税完全是地方税种，作为地方政府财政收入的主要来源；从税收的分布结构来看，国外重视对房地产保有的征税，而房地产权属转让的税收则相对较少；从税负水平的角度来看，国外房地产税收政策坚持“宽税基、少税种、低税率”的基本原则。根据对国外房地产的税收分析的经验启示，结合中国国情提出了中国房地产税制改革的基本思路，并提出了相关对策。中国房地产税制改革的基本思路包括：确立房地产税在地方财政收入中主体税源地位；扩大税基确保公平，科学设计税种和税率；明确税权划分、税收立法权和执法权。改革的基本对策包括：理清租、税、费体系，正税、明租、少费；明确房地产税收的收入归属形式；完善相关配套措施；强化房地产税收的征收管理。房地产税收制度改革目前在中国受很多因素制约，因此应分步骤实施。

In recent years, China's real estate has been continuously concerned by the government, the public and the society. Especially the price of urban commercial residential buildings has been greatly increased, which becomes more and more a hot topic in the Chinese society. The real estate price grows significantly faster than the economy, the average family income and spending, which brings a potential dangerous issue for operating of the healthy economy and building a harmonious society. In order to control the real estate market effectively, the Chinese central government has issued a series of measurements, including tax related policies, to improve this situation.This essay analyzed the real estate tax based on the historical evolution process of China real estate tax policies and provided a comprehensive analysis of the existing real estate tax system. It analyzed the current issues in the revenue collection and management of current real estate industry. The major issues was as following: the lack of clear definition of rent, tax and fees, the complexity of the tax structure, the large amount of tax categories, unreasonableness of tax rate, the small range of tax bases, the lack of consistence in execution, the lack of clear definition of tax properties, the highly centralized tax system, the relatively small role in the local government’s financial income and the lack of the complete tax policy in execution. In the United States, Britain, Japan and other countries the analysis of the real estate tax system is based on the following sources: the real estate taxes as local taxes, which serves the local government as the main revenue source. From the perspective of the revenue from the distribution structure, the amount of real estate taxes and the taxes of transferring of ownership of the property are relatively smaller in foreign countries. In terms of tax policy, foreign real estate tax policies have the basic principles of "large tax bases, less taxes, and low tax rates". Therefore, based on the comparison between the Chinese tax policies and the foreign tax policies, China's real estate tax reform policy shall includes the following methods: justify taxes, charge rent, less fees, broaden the tax fairly, calculate the taxes and set tax rates reasonably based on the real estate market. The basic countermeasure reforms include the following methods: establish the real estate tax revenue in locations as the majority method; justify the rent, taxes and fee system and strengthen the real estate tax collection and management. The reform of china’s real estate tax policy is currently affected and refrained by many factors. Therefore it is necessary to be carried out step by step carefully.