Study On The Real Estate Tax Legislation Of China

In recent years, with development and grandness of the real estate industry, the important role of this industry in national economy has got abundant embodiment and full exertion. It is becoming the basic and backbone of national economy rapidly. Whether the real estate industry develops continuously and steadily has already concerned with whether the whole national economy can be developed continuously and steadily. So the real estate is of very importance to national economy. And the law system of real estate tax can guarantee and promote the development of real estate. So a perfect real estate tax legislation is the key of the development of real estate industry. Only with proper statutes of real estate tax, the goal of macroeconomic adjustment in real estate can be realized, and the legal system of the real estate market can be established. As far as the current situation is concerned, the real estate market is developing rapidly, but the law system of real estate tax has faultmesses. The missing of relative law neither can promote nor safeguard the real estate market, and it will even block the development of real estate market. Therefore, it's in great need for the author to make relative study on the topic of the real estate tax legislation.The paper begins with the general introduction of the reform of real estate tax legislation in China. According to the current real estate market, the author set the goal for the macroeconomic adjustment in real estate industry, which is the guideline of the perfect of current real estate tax legislation. From the particular perspective and under the frame of the principle of the tax law, through the means of empirical analysis, comparative analysis and economic law analysis, the author presents the main problems in the current real estate tax legislation. The author put a lot of emphasis on the basic principles of tax law to analyze these problems, especially from the principle of fairness in taxation and the principle of efficiency in taxation. To ensure the operation of national economy and to realize the sustainable development of real estate as well as to enhance the functions of taxation on real estate, our country should draw on the advanced experience of tax legislation to reform and perfect our real estate tax legislation. Basing on the problems of our real estate legislation and the necessity to perfect the real estate tax legislation, the author gives some suggestions, with the purpose of benefiting the perfection of Chinese real estate tax legislation.