随着我国社会主义市场经济的快速发展,人民生活水平的不断提高,房地产业获得了长足发展,然而涉及房地产业的税收政策却显现出其不适应性。本文列举了房地产业的整个行业链中所涉及的税费,详细阐述了地租与税收、货币化分配与税收的关系,提出物业税改革应以促进经济发展、改善居民住房条件为目的的建议。 With the rapid development of China’s socialist market economy and continuous improvement of people’s living standards, the real estate industry has made great progress. However, the tax policies concerning the real estate industry have shown their inadaptability. This article lists the taxes and fees involved in the real estate industry chain, elaborates the relationship between rent and tax, monetization and taxation, and proposes that the property tax reform should be aimed at promoting economic development and improving residential housing conditions.