Research On The Taxation Policy Of Promoting The Industry Of The Real Estate

In recent years, the real estate market developed rapidly. And it has become an important growth point of national economy. But at the same time, it is a indisputable fact that property prices have been rising too quickly beyond the affordability of the people's livelihood and consumption levels. Overall speaking, the real estate industry exists two major contradictions at present:one is the contradiction between sale increase and price stability; the other is the conflict between economic growth and income equality. Among them, the economic growth and price stability is the main contradiction in the real estate industry. It affects the economic growth and stability. How to promote the economic to grow steadily on the basis of maintaining the price stability is the key point of the current real estate market. In this context, the government policy in real estate market is a must.Currently, the government has taken several financial measures to control the property market. The real estate tax policy is the main measure of financial policy. Its meaning is to adjust income of the real estate developers and consumers using the means of tax distribution policies, affecting their development and purchasing behavior indirectly. The purpose is to adjust supply and demand changes through the real estate developing and buying. Finally the government will take series of tax measures to achieve national public policy objective. From the above definition we could have a sense of that, as the management of economic regulation, real estate tax policies is a major tool to adjust the revenue allocation and reallocation in real estate market.It is an important economic mean to promote a optimize and effective land resources disposition.The estate tax policy has three characteristics of consciousness, indirection and dynamic, which can achieve the point of developing real estate market soundly and effectively. Firstly, the estate tax policy adjusts activities of the real estate market spontaneously in according to the national intention. Secondly, the estate tax regulation is a kind of indirect control, not of a direct control. The state will not control the developing and purchasing activities in the direction arid size directly. It will not force people to make any decisions under the state power.It must take some measures to influent the level of income and strengthen of the estate developers and the buyers. Then it causes changes of economic activities in the direction of and scale to meet target of the property market. Thirdly, the estate tax policy has a nature of dynamic. The formulation and execution of the estate tax policy is a continuous,adjusting and optimizing process.The country issues signals by the estate tax laws and regulations, causing transactions of the property market and social activities. Then, according to feedback information of the property market and community, the government amends the existing taxation policies constantly to make the real estate market condition to be more approaching to the macroscopic target. These characteristics of the real estate tax policy is conducive to avoid the interference and distortions with the property market and achieve tax neutrality. Therefore, it becomes the consensus of theorists to use tax policy to promote the sound development of China's real estate industry. Now although the early implementation of the real estate tax policy related has played a certain positive role. But because of a lack of systematic and forward-looking considerations, tax issues are emerging while government tax policy is formulated, which is affecting and hindering the healthy development of the real estate industry. Basing on the current status of China's real estate industry, the article would point out problems and deficiencies of the real estate market. Then the article would study the contents of the current real estate tax policy and influence separately from the real estate development, consumption and investment areas. Finally it would explore the measures and recommendations to complete system of real estate tax policy. The main contents are as follows:The first part of the article is to discuss the research background and practical significance. It explains the current reality of the real estate industry initially.The second part of the article analyzes the development status of the real estate industry. Through data analysis, the article describes the development stage and achievements and problems of the real estate market in detail.The third part of the article analyzes tax policy of the real estate industry. Firstly, the article elaborates the impact of the current tax policy on development and consumption of the real estate industry, which provides a theoretical basis for tax policy. The article expounds tax policy on the real estate industry empirically, then it describes the contents of the current real estate tax policy sub-partly and the main problems and shortcomings of the current real estate tax policy.The fourth part the article is to improve the tax policy to promote the idea of the real estate industry. we would indicate the basic standards and principles to promote the sound development of the real estate industry in accordance with the reality of the current real estate tax system. The government would propose to optimize the basic ideas of real estate tax policy under the guidance of the basic principles.