摘 要:房地產(chǎn)行業(yè)是工業(yè)化城鎮(zhèn)化的產(chǎn)品，自1998年以來，我國住房制度改革加快發(fā)展，并正式確立了房地產(chǎn)的全面市場化方向，可中國人多地少的基本國情也決定了在相當長時間內(nèi)，中國住房始終存在供求偏緊的賣方市場狀態(tài)。人多需要的住宅用地多，而地少則形成供應(yīng)瓶頸。為了提高房屋的使用效益、控制固定資產(chǎn)的投資規(guī)模、加強對房屋的管理，房產(chǎn)稅制體系的改革和完善迫在眉睫。金融危機后，我國房地產(chǎn)市場迅速恢復(fù)活力，房價飆升，面臨的泡沫風險越來越大，我國現(xiàn)行稅制不能滿足房地產(chǎn)市場化的進程，“重流轉(zhuǎn)、輕保有”等問題，已不能適應(yīng)社會主義市場經(jīng)濟體制和經(jīng)濟發(fā)展的需要。雖然目前房地產(chǎn)產(chǎn)業(yè)的稅收問題已經(jīng)被高度重視，也在改革方面取得了一些成效，但還是存在許多不足。住房是人類賴以生存和發(fā)展的基本條件，只有在保證人人有房住才能保證社會的和諧安定。本文結(jié)合實際應(yīng)用進行評價和分析，著手于居民住房，系統(tǒng)分析和研究房地產(chǎn)稅制存在的問題，提出具體對策解決當前問題，以完善我國房地產(chǎn)市場，實現(xiàn)穩(wěn)健發(fā)展，并希望能對社會住房消費習慣的形成有所啟示。

關(guān)鍵詞：房地產(chǎn)業(yè)；房地產(chǎn)稅制；居民住房

ABSTRACT:Real estate industry is a product of industrialization and rapid development of urbanization. Since our country housing system reform in 1998, formally established a comprehensive market-oriented direction of real estate. Having a big population and little land, Chinese basic national conditions, determining for quite a long time, China's housing is in the condition of tight supply and sellers' market. Many people need more than residential land, and to the formation of at least supply bottlenecks. In order to improve efficiency in the use of housing, control of fixed assets investment scale, strengthen the management of the housing, real estate tax system reform and improvement is imminent. After the financial crisis, China's real estate market is rapidly restore vitality, housing prices soared, increasing the risk of facing the bubble, China's current tax system can not satisfy the real estate market in the process, "heavy flow, light retention" and other issues, can not meet the socialist market economic system and economic development needs. Although the real estate industry, the tax problem has been attached great importance to the reform also achieved some success, but still there are many deficiencies. Housing is a human survival and development of the basic conditions, only guaranty people have room to live in can ensure social harmony and stability. In this paper, combining with the evaluation and analysis on the practical application, set out to residents' housing, in-depth study of the problems existing in taxation system of real estate, then puts forward concrete countermeasures to promote the healthy development of the real estate market in our country, and hope can have some enlightenment for the formation of social housing consumption habits. 

Keywords: Real estate industry; taxation system of real estate; residents of the housing