Reformation And Perfection Of The Taxation System Of Real Estate Industry In China

From 1980's Chinese real estate tax system has resumed and established. Under the marketing economy circumstances, real estate taxation system is not only key terms to guarantee the real estate industry can become resource of National finance income, but also favorable lever used by the nation to adjust actions of real estate marketing economy. It has functioned in maintaining the fair competition of market, ensuring the reasonable income of market subject and keeping the whole market in a healthy and orderly motion. Now to levy a tax to the exploitation, operation, possession, using and transferring of the real estate has been an important content of tax system throughout the world. Though there is certain difference in different countries' tax system, but from macro-aspect, every country's taxation of real estate has played a decisive role in taxation income.However, Chinese active real estate taxation system can not adapt to the developing economy. Real estate taxation system lies in many problems such as, miscellaneous tax and fee, tax bear odds, unscientific tax base. In certain extent these problems baffle the real estate industry and discover the lag of real estate taxation .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.The paper is analyzing surrounding the above problems. The whole paper is divided into five chapters .It's aim is that through introduction the real estate taxation systems of foreign countries and analyze relative taxation law problems to suggest some ideas to reform and perfect our present real estate taxation system.The first chapter: the simple introduction of our real estate taxation system's basic concept and setting the real estate taxation system.The second chapter: introduction and analysis the real estate taxation system of Taiwan district and foreign countries such as , America , Britan and Japan ,we can make out that though there is certain difference in different countries'tax systems ,but every countries'real estate tax system is of important means to control the economy and it is an important revenue source. To compare these countries'real estate tax systems not...