A Study On The Reform Of Real Estate Tax System In China

The real estate is the basic condition that the mankind relying for existence and development, and the carrier and basis of the whole economic activities, this important character makes the real estate industry become a trade receiving much concern. Since the foundation of the state, the real estate industry of our country has gone through an evolution from nonexistence to existence, from small to large. Especially, housing system reform on 1980's had offered the unprecedented opportunity for development of the real estate industry. With development and grandness of the real estate industry, the important function in national economy of the real estate industry gets abundant embodiment and full exertion, it is becoming the basic and pillar industry of national economy progressively. Whether the real estate industry develops continuously and steadily has already concerned whether the whole national economy can be developed continuously and steadily. In order to lead and standardize the healthy development of the real estate industry, to guarantee the stability of the economical operation and people's daily life, strengthening macro adjustments and controls has already become the important duties of the country and government. In recent years, the increasing speed and scale of the development in the real estate industry of our country are faster than before, while promoting development at full speed of national economic development, which also gives somebody evidence of its overheated speed, national economy's development has greater hidden dangers, which makes the government and people produce great worry. Taxation is the important means that the country carries on macro adjustments and controls, reforming and perfecting the tax system of the real estate, by which giving full play to the function of macro adjustments and controls of taxation of the real estate to guarantee the benign development of the real estate Industry, has already become the focus question that the society has paid close attention to. To the question that the real estate industry appears, our government issues relevant measures and schemes successively in the field of tax revenue, but these measures and schemes are all to the specific problem and implementing during specific period, which have not touched the whole tax system of the real estate, therefore can't solve the problem fundamentally. It is imperative to reform the tax system of the real estate in an all-round way. The Third Plenary Session of the 16th Party Central Committee of the Communist Party of China has proposed the imagination of imposing the unified property tax, reform on the tax system of the real estate has been already mentioned to the agenda. This text analyzes the development present condition and existent problems of the real estate tax system, and put forward corresponding countermeasures and suggestions to this. By researching the reform and optimizing of tax system of real estate, we hope to set up a fair and effective tax system of real estate, giving full play to the economic effects of macro adjustments and controls of taxation so as to ensure the lasting development and benign operation of national economy and the real estate industry.The real estate tax system at the present stage is established during the tax system reform of 1994, there are 12 tax categories involved mainly, including 7 tax categories regarding real estate as the taxation target directly, namely land value-added tax, urban land use tax, farmland occupancy tax, house property tax, urban house and land tax, investment orientation regulatory tax of the fixed assets and deed tax; and 5 tax categories that are closely linked with real estate, namely business tax, income tax for enterprise, individual income tax, stamp tax and urban maintenance and construction tax. According to nature of tax category, the current real estate tax categories can be divided into 4 kinds: the tax revenue related to developing in the room, mainly including business tax , stamp tax, investment orientation regu...