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我国房地产税改革研究综述

中国房地产税改革始于1986年，从逐步恢复对房地产征税，到1994年实施税制改革，再到如今不时霸占头条的房地产税立法，中国对房地产税改革的脚步不曾停歇，诸多专家和学者都对这一领域进行了深入研究。

目前我国关于房地产税收的研究角度大体可分为两个方面：对房地产税的总体研究以及针对房地产税某一角度进行的专题研究。总体来看，房地产税改革的研究关注度较高，其中不乏期刊文章以及博士、硕士学位论文，呈现出集中于房地产税这一题目而各有侧重的局面。但是，与国外研究相比，我国对于房地产税方面的综述研究还较为匮乏。本文拟从房地产税概念、历史演进及现状、开征必要性、存在的争议、国外经验以及改革路径几方面，运用文献研究法、比较分析法等对前人的研究进行总结与归纳，尽量做出较全面的研究综述，以期促进我国房地产税改革的进一步发展。

关键词：房地产税；路径设计；文献综述

Abstract

China's real estate tax reform began in 1986.From the gradual recovery of the real estate tax, the implementation of the tax reform in 1994, and now to occupy the headlines of the real estate tax legislation, China's real estate tax reform has not stopped the pace. The theoretical research on the real estate tax reform is in the ascendant, many experts and scholars have conducted in-depth research on this field.

At present, the research angle of real estate tax in our country can be divided into two aspects: an overall study of the real estate tax and a special study of the real estate tax.Overall, real estate tax reform has a high degree of concern. There is no lack of journal articles and doctoral, master's degree thesis, showing a focus on the issue of real estate taxes and each has a particular emphasis on the situation. However, compared with foreign studies, the research on the real estate tax in China is still relatively scarce. This paper from the concept of real estate tax, historical evolution and the status quo, the necessity of the levy, the existence of controversy, foreign experience and path selection,using literature research, comparative analysis and other methods of research to summarize the previous studies. Trying to make a comprehensive research summary to promote the further development of China's real estate tax reform.

Key words：Property Tax；Track Design；Literature Review