The Analysis On Tax Burden Level Of Chinese Real Estate Industry

ABSTRACT:Real estate tax burden is one of the most keen-edged and sensitive problems which relate to the national economy and the people's livelihood.It likes a two-side sword.On the one hand,the government can excite the demand and lead the investment so as to promote the development of enterprises and pull the economic growth through reducing tax burden measures such as free of tax,reducing tax,and so on.On the other hand,the government also has to choose appropriate level of tax burden by its power in order to raise sufficient capitals which is necessary to the running of the national machine in gear and the flourish of variable of projects.Therefore, The rationality of the real estate enterprise tax burden level is not a single existing problem.The level of tax burden reflects the development level of all of the entities including enterprises,territories and all of the nations on the whole,which in not only closely linked to national important finance and economic policies,macroeconomic goals,but also closely linked to the economic benefit distribution among different economic entities.This thesis owns two goals. One is to focus on the current situations of chinese real estate industry and the tax burden. Analysis the rationality and existing problems of the tax burden, and construct its optimal tax levels.The other aim of this thesis is to put forward some enterprise tax burden measures for the government and the enterprises through learning international experience on china's real estate tax existing questions.The countermeasures should create a just,equitable,and open competition environment in which the enterprises can advance their competency in an extensive space and a higher level by investing enough to innovation and reproduction.This paper is divided into four parts:the first part elaborates and researches the general theories and measure indexs of tax burden.The second part introduces the general situation of the development of real estate industry in our country and the situation of the macro tax burden.In addition,the paper analyzes the rationality,causes and effects of the chinese real estate tax burden from five aspects(vertical compare, horizontal compare,regions compare and links compare).The third part,according to the researches of the optimal tax burden,builds the optimal tax burden models of real estate industry in our country, and calculates the optimal tax burden of chinese real estate industry.The fourth part learns the abroad developed countries'experience of the real estate tax,and put forwards the corresponding measures and suggestions for the existing problems of chinese real estate tax.