摘要2010年，我国政府在重庆、上海两地推行了房地产税的试点改革，通过征收房地产税以达到增加财政的收入、调控房地产市场和的调节收入分配目的，但是均未达到预期效果。完善我国房地产税制度仍然有很长的路要走，且是一项非常重要而宏大的工程。本文以房地产税为研究对象，通过探讨房地产税功能定位，并对房地产税收制度要素包括计税依据、征税范围、纳税人、税收优惠、税率、征收管理等核心要素进行国际对比分析，指出应借鉴国外的房地产税政策，并结合我国国情以及经济发展现状通过明确功能房地产税功能定位以及完善税制设计，健全税收征管制度，完善我国房地产税。关键词：房地产税；税制要素；国际对比AbstractIn2010,theChinesegovernmentcarriedoutthereformofrealestatetaxinChongqingandShanghai.Throughlevyingrealestatetaxtoincreasetherevenueoffinance,regulatingtherealestatemarketandadjustingthedistributionofincome,however,itfailedtoachievetheexpectedresults.Thereisstillalongwaytogotoperfectourrealestatetaxsystem,anditisaveryambitiousandprofoundproject.Thispapertakestherealestatetaxastheresearchobject,throughthediscussionrealestatetaxfunctionlocalization,andtotherealestatetaxsystemessentialfactorincludingthetaxplanbasis,thetaxcollectionscope,thetaxpayer,thetaxbenefit,thetaxrateandsoon.Accordingtotheinternationalcomparativeanalysisoftheimportantelementssuchascollectionandmanagement,thisthesispointsoutthatweshoulddrawlessonsfromtheforeignrealestatetaxpolicies,consideringourcountry'snationalconditionsandeconomicdevelopmenttodefinethefunctionofrealestatetaxandrefinedthetaxsystemdesigntooptimizethetaxcollectionandmanagementsystem.Keywords:Realestatetax,Taxelements,Internationalcomparison目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc509844434"摘要PAGEREF_Toc509844434\hIHYPERLINK\l"_Toc509844435"AbstractPAGEREF_Toc509844435\hIIHYPERLINK\l"_Toc509844436"一、前言PAGEREF_Toc509844436\h1HYPERLINK\l"_Toc509844437"二、我国房地产税的历史沿革PAGEREF_Toc509844437\h1HYPERLINK\l"_Toc509844438"三、我国房地产税的功能定位PAGEREF_Toc509844438\h3HYPERLINK\l"_Toc509844439"（一）增加财政收入PAGEREF_Toc509844439\h3HYPERLINK\l"_Toc509844440"（二）调节财富分配PAGEREF_Toc509844440\h4HYPERLINK\l"_Toc509844441"（三）调控房价和引导合理消费PAGEREF_Toc509844441\h4HYPERLINK\l"_Toc509844442"四、国内外房地产税的税制要素对比分析与借鉴PAGEREF_Toc509844442\h5HYPERLINK\l"_Toc509844443"（一）计税依据PAGEREF_Toc509844443\h5HY