近年来随着房地产市场的快速发展，研究房地产行业税收制度的相关报刊和书籍很多，可相当一部分研究只是对房地产个别税种的研究较多，而对全面的房地产税收制度的研究较少。在房地产税收制度的研究中，有的是对税种结构的研究，有的是对税收负担的研究，税种制度的设计和税收负担相结合研究较少。本文主要根据我国国情和国内外税收制度的对比研究，进一步的探讨了我国税收制度中税种结构和税收负担的问题。 本文首先对国内外房地产税收制度的税种设计理论、税收负担理论进行了研究，分析了国内外税收改革的方向、思路和评价原则。然后，通过对房地产行业的运行流程和税收关系进行了分析，分析了房地产行业运营过程中税种设计的主要定位，结合前面提出改革方向、思路、评价原则，得出了我国税收改革必须注重促进房地产健康发展、民生改善、财政收入增加问题的解决，同时，围绕三个问题解决提出了四个指标。再通过对国内外税收制度中的税种、税率、税收负担等因素的对比分析，找出我国税收制度存在的问题及原因。最后借鉴国外税收制度改革的经验和我国的国情，提出我国税收制度改革建议。本文通过对房地产税收制度的研究，更多的是从我国房地产税收制度的改革的视角出发，来宣贯房地产税收制度规范化、税收负担公平合理化、税务征管的科学化等税收制度。

In recent years, there are many books about the real estate tax system. some research are deeper research of real estate of individual tax, but there are less research on the system of real estate tax system. In the study of real estate tax system, some are a plenty of research on tax structure. Others are a plenty of research on tax burden, tax system design and the combination of the tax burden of study is less. In this paper, I further discusses the tax in the tax system structure and the tax burden in China to provide some useful suggest for our country's tax system reform, according to China's national conditions of the comparison of the tax system both at home and abroad. Firstly, I analysis the direction of the tax reform at home and abroad, the principle of thinking and evaluation by studying domestic and foreign real estate tax system tax design theory, the tax burden theory are studied. Secondly, I analyzed the real estate industry operating tax design major in the process of positioning, through operation process of real estate industry and tax relations are analyzed in this paper. And I reached the tax reform in our country must pay attention to promote the healthy development of real estate, to improve the livelihood of the people, the revenue increase the solution of the problem with the proposed reform direction, train of thought, evaluation principle . And I try to find four indexes to study three questions put forward. Thirdly, I find out the problems of tax system in our country and the reasons through the tax system at home and abroad of the burden of taxes, tax rates, tax factors, such as comparative analysis. I propose our country tax system reform from the experience of foreign tax system reform and China's national conditions .In this paper, I broadcast and carry out the standardization of real estate tax system, tax burden fair rationalization, scientific tax collection and administration of the tax system, and provide some Suggestions of tax collection and administration, basing on the research of the real estate tax system.