Thoughts On Perfecting The Law System Of Taxation Of Real Estate In Our Country

Nowadays, the real estate is an important composition of social wealth. It has been taking an important role on the development of civil economy. However, the confusion of the real estate in our country has brought some bad effect on the social life. Taxation of real estate has played a decisive role in managing economy by the government and promoting the land resources better distributed. And it is very necessary to make the mar爱ket of the real estate develop normally and continually.At present, the system of taxation of real estate has been set up in our country, and plays an important role in accommodating economy and government's income. For the back of whole taxation system reformation, our current real estate taxation system is not suitable with the developing of real estate market. Thus, it is an urgent affair to use for reference the real estate taxation system of foreign countries and put forward possible thoughts to reform and perfect Chinese real estate taxation system.This article discusses relative law problems of our present real estate tax system and brings forward a number of ideas and approaches to solve problems, to promote the healthy development of the real estate industry in our country. It is divided into six parts:The first part is the background of selecting topic and significance of the research,methods of research and the total introducing of documents.The second part is about the general introduction of real estate tax law system in our country. This part looks back our history transforming of real estate tax system and introduces our real estate tax and fee system.The third part is about our reference from real estate tax law system beyond the boundaries. At first, the characteristics of the system of taxation are written. And then, much attention has been paid on the system of taxation in America, England and Japan.At last, the basic experiences of foreign countries are concluded, and revelation on the system of taxation reform in our country is given.The four part is about our existing problems of real estate tax law system. This part analyzes the evolvement course of Chinese real estate tax system and pointed out the shortcomings in our current real estate taxation system. It includes:the first, whole Chinese real estate tax system exist some problems such as, stricture tax base, tax category nonstandard etc, the second, some taxes'setting can not mach the developing economy, the third now real estate tax system lies in low level legislation, levity revenue regulation and so on.The five part is about advice and suggestions of reforming and perfecting our real estate tax law system. This is the key part of the article. On the content, by the way of tax entity law and tax procedure law, suggestion on the system of taxation of real estate and relevant system reform is given.The six part is the conclusion. It restates main points of view and points out question unsettled of our real estate taxation system.