世界各国对房地产的税收课征一般是在房地产的取得、流转、保有三个环节,其中,取得主要指房地产的原始取得,包括房地产用地取得、房地产开发等;流转主要指房地产转让、赠与、继承、分家析产等;保有主要指持续地持有房地产的产权。三个环节税赋均衡是房地产业健康发展的保证,但是我国目前房地产相关税收的问题在于,房地产取得阶段的税收及收费 The levying of real estate by various countries in the world is generally in the process of acquisition, circulation and retention of real estate. Acquisition mainly refers to the original acquisition of real estate, including the acquisition of real estate land and the development of real estate. The circulation mainly refers to the real estate transfer, gift and inheritance , Separation of production and other analysis; Mainly refers to the continued ownership of real estate ownership. Tax balance in the three areas is the guarantee for the healthy development of the real estate industry, but the real estate related tax problems in China lie in the taxation and charges of the real estate acquisition phase