A Study On The Reformation Of Chinese Real Estate Taxation System

With the rapid development of the socialist market economy of our country , the real estate shows the trend of high development and displays its important direction function as the pillar industry of national economic gradually. But because the real estate of our country starts relatively late and some problems have occoured in the course of development of real estate. The regulatory function of taxation, as a most common, most important and most standard means of macro regulation, plays an irreplaceable role in regulating wealth distribution, and the structure of real estate. But the current real estate taxes in our country are obviously outmoded; it couldn't keep pace with the development of the real estate, and play a positive role in regulating wealth distribution.This paper attempts to convey the concept that the reformation of real estate taxation system should not only rely on a single tax, but also give consideration on overall situation ,including tax base, tax rate, tax category, tax exemption and the coordination of all kinds of taxes. Based on straightening out the relationship of rent, tax and expense, we think that if we want to build an ideal taxation system of real estate, we should adjust the structure of taxation system, enforce the tax burden of the ownership of real estate, and lower the tax burden of the transition of real estate. This paper includes following parts: The first part focuses on introducing the current status of the real estate and its tax system, and conducts deep analysis on the necessity of reformation of the real estate taxation system. The second part gives a comparative between real estate taxation system of our country and that of foreign country. The third part points out the problems in domestic taxation system of real estate. The fourth part puts forward some advice on the reformation of taxation system according to the current status of our country.