本文从房地产业收费项目分类和收费项目明细两方面,分析了房地产业的税费现状,并从税费并立且税轻费重、税费重复征收情况阻碍了房地产业发展和税费征收的弹性较大等方面,阐述了房地产业税费中存在的问题,并从完善财政收入的体制、坚持房地产税的主体地位、增加政府公共预算透明度和加快房地产税收与评估的法制建设等四个方面,探讨了房地产业税费改革的措施,以期为推动社会经济和房地产业的平稳发展提供参考价值。 This article analyzes the real estate tax and fee status from the classification of the real estate charging items and the details of the charging items, and from the tax and fee side and the tax light and heavy, the repeated tax levy hinder the development of the real estate industry and the elasticity of tax collection In the aspect of real estate tax and fee, this article elaborates the problems existing in real estate tax and fee, and from four aspects of perfecting the system of financial revenue, insisting on the dominant status of real estate tax, increasing the transparency of government public budget and accelerating the legal system construction of real estate tax revenue and appraisal, Explored the real estate tax and fee reform measures in order to promote the social economy and the real estate industry to provide a reference value for the steady development.