关键词: 不动产销售, 营业税, 增值税, 税制改革, 税率

Abstract: The expansion of VAT has become a major issue of tax reform in 2012，but sales of real estate has not been included in the scope of VAT levy. Based on a summary of the current policy of business tax levied on sales of real estate，the author analyzes the existing problems like fracture of VAT deductible chain and double taxation. And after analyzing the necessity and feasibility of VAT levy on sales of real estate，the author offers proposals like speeding up tax legislation，clearly defining tax base，setting reasonable tax rate and introducing more preferential policies for tax reductions or exemptions and so on.

Key words: sales of real estate, business tax, Value Added Tax, tax reform, tax rate