On China's Realty Revenue Legal System

In recent years with the rapid development of our socialistic market economy, there is a boom in the field of real estate. Real estate plays an increasingly indispensable role in social production and daily life. Meanwhile, it serves as the direction indicator of our national economy. As the most prevalent, most important and most normative measure of macro-adjustment, revenue operates in the distribution of fortune, in the adjustment of real estate and in the criterion of economic system and its role cannot be substituted. Our real estate revenue legal system was set up with the economic development and the reform of real estate market. Because the system is not so perfect, it is not suitable to the development of real estate market. So we cannot afford to delay the perfection of the system. Focusing on our current tax system and the common problems that exist in the tax collection and checking, the author analyzes the cases concerning tax and puts forward her corresponding strategy. The aim is to bring forward a new way of thinking and reference. The research can be divided into four parts:Partâ… : The author introduces the status quo and current tax system in the field of real estate, which serves as the foundation of the research.During the six years between 1998 and 2003, with the promotion of our national financial policy, the investment of permanent assets developed rapidly. When we come to the exploitation of real estate, it has maintained the high rate of development, and its amplitude is higher than the permanent assets during the corresponding period. In 2001 we had the first peak: the investment of real estate exploitation increased by 27.29%. The second peak appeared in 2003 and the amount of investment came to 1015.38 billion and increased by 30.33% compared with 2002. At the same time, the amount of the investment of the national permanent assets is 5556.66 billion, so real estate investment occupied 18.27%, occupying 8.66% in GDP. So we can come to the conclusion that real estate investment is very important in our...