Abstract: It is a new and important challenge to solve the problem of the collection and management of residents' own-use housing in the real estate tax reform in China. This paper analyzes the key issues such as the information management of taxable real estate, the evaluation of tax base, the disposal of controversial assessment, the collection and security of tax collection and the assistance of relevant departments in the management of real estate tax. The results of the study indicate that although the international experience can be referred to, more attention should be paid to the actual situation in our country and active countermeasures should be adopted to effectively solve the problem of real estate tax levy of residential housing.

Key words: Real Estate Tax, Tax Management and Tax Collection, Real Estate

摘要： 居民自用住房的房地产税征收管理问题将是一项全新而重要的挑战。本文对房地产税征收管理中应税不动产信息管理、税基评估、评估争议处理、税款征收与保障等关键问题展开分析。研究表明,虽可参考国际经验,但必须更多地根据我国实际情况,采取积极应对措施,才能有效解决居民住房的房地产税征收管理问题。

关键词: 房地产税, 征收管理, 不动产