Study On The Tax Institution Of Real Estate In China

It has become an objective demand by the socialist market economy that the tax institution of real estate in China should be further improved and then perfected. It will prove an effective approach that is expected to both increase the ability of the government to execute macro-regulation in real estate market and lead to the optimization of the land resources allocation as well as effective use. The paper starts with the explanation of the basic implications of the tax institution of the real estate and relevant economic theory. The paper then goes into the research about the tax institution in Taiwan and foreign countries, history and status in quo of the tax institution of real estate in China, which is followed by the summarization of the experiences and lessons. Based on the above, the paper proposes the principles and detailed model for the establishment the tax institutions and makes initial research on the support system to the function of tax institution of real estate.