随着市场经济的发展,房地产行业的弊端日益凸显,房产税的改革已经成为了社会关注的焦点。本文通过分析我国现行房地产税制的现状及存在的问题,同时结合台湾、日本和美国等地区房产税的税制特点提出相应对策,以促进我国房地产市场不断健康发展。 With the development of market economy, the drawbacks of the real estate industry have become increasingly prominent. The reform of property tax has become the focus of society. This article analyzes the status quo and existing problems of current real estate tax system in our country, and at the same time puts forward some corresponding countermeasures based on the tax system of real estate tax in Taiwan, Japan and the United States to promote the continuous healthy development of our real estate market.