Research On The Tax Law Regulation And Restraint Of The Real Estate Bubble

The essence of the tax law is to adjust and distribute publicly the limited wealth of society in the revenue manner so as to achieve a fair and reasonable taxation. The essence of the real estate bubble is that the limited wealth of society is made in be gathered rapidly towards investment property buyers and real estate developers between the nation and the individuals, such as housing dwellers, investment property buyers and real estate developers. Therefore, it is decisive that the tax law plays the natural role of regulating and restraining the real estate bubble. It is necessary to regulate and restrain the real estate bubble because of its serious harmfulness. Among so many regulating and restraining counter measures, the tax law is important and indispensable because it plays a major role in doing this. In spite of its importance, the tax law will not be independent of other measures, and it must seek for optimization, that is to say, to be placed under the systematic environment made up of plenty of legislation and restraint measures and the conditions of the sharing of resources of all kinds of measures to realize optimization in order to achieve the effect of tackling the problem both on the surface and at the root.This paper summarizes the theoretical counter measures of the tax law of regulating and restraining the real estate bubble by expounding the reconstruction of the concept of tax legislation and tax law enforcement. The guiding principle of tax legislation is to take the relationship of debt affairs as the most essential center. The thought train of tax legislation is to combine the dynamic arrangements on taxation links and the different treatment in different areas, so as to ensure the taxpayers qualified for the requirements of the tax legislation target. Only in this way can we ensure that the tax laws are properly designed so as to realize the optimization of tax legislation. Tax law enforcement will take tax legality and tax fairness as its basic principles. Tax law enforcement measures will be the most transparent information on taxation under humane means to integrate the collection of various taxes, implement integrated management to ensure effective enforcement measures regulating and restraining system environment with the objective of tax law enforcement. Only in this way can we implement measures for the collection and management of revenue to ensure enforcement as the revenue as the revenue optimization.