摘 要:房地产行业是工业化城镇化的产品，自1998年以来，我国住房制度改革加快发展，并正式确立了房地产的全面市场化方向，可中国人多地少的基本国情也决定了在相当长时间内，中国住房始终存在供求偏紧的卖方市场状态。人多需要的住宅用地多，而地少则形成供应瓶颈。为了提高房屋的使用效益、控制固定资产的投资规模、加强对房屋的管理，房产税制体系的改革和完善迫在眉睫。金融危机后，我国房地产市场迅速恢复活力，房价飙升，面临的泡沫风险越来越大，我国现行税制不能满足房地产市场化的进程，“重流转、轻保有”等问题，已不能适应社会主义市场经济体制和经济发展的需要。虽然目前房地产产业的税收问题已经被高度重视，也在改革方面取得了一些成效，但还是存在许多不足。住房是人类赖以生存和发展的基本条件，只有在保证人人有房住才能保证社会的和谐安定。本文结合实际应用进行评价和分析，着手于居民住房，系统分析和研究房地产税制存在的问题，提出具体对策解决当前问题，以完善我国房地产市场，实现稳健发展，并希望能对社会住房消费习惯的形成有所启示。

关键词：房地产业；房地产税制；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