NEW REAL ESTATE TAX

In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one.

文章在对我国现行房地产税制进行分析的基础上，提出整理与归并现有房地产税制，以建立新的房地产税制的设想。

After a near bubble last year, the Beijing real estate market was decidedly cool at the beginning of the New year - partly due to the expiration of a turnover tax exception.

经过去年泡沫之后，北京房地产市场在新年开始时明显的冷却-部分原因是由于异常的流转税期满。

In China, real estate tax system that pays attention to equity is still a new thing, so we need to learn advanced experience from developed countries.

在我国，以公平为主的不动产税制设计还是一个新生事物，因而有必要借鉴发达国家不动产税制设计的成熟经验。