Research About The Influential Effect Of China's Real Estate Taxation Reform On Realty Market

At present, the real estate industry as an emerging pillar industry of our country plays a very important role in the economic development. The steady and healthy development of real estate market is not only good for the rapid growth of national economy, but for the improvement of the level of housing and living. In recent years, the problem of real estate has been widely focused by all-level governments most customers and all walks of society, especially the rapid growing price of urban commercial house become a hot issue.Accordingly, the official take some steps including the taxation policies, land policies, financial policies to adjust the development of real estate market. As one of the policies, the taxation policy is the most important. It has a close link with real estate market. Reasonable tax policy can help develop the real estate market and the development of real estate has an important effect on the tax revenue.Seeing from the process of our country's real estate market development which in from 1992 to 2008,the real estate tax policy plays positive role in every range, but some problems emerge meaning, at the same time, for example the policy time lag, implicit effect. So it is necessary to make some farther research into the effect on the real estate and make the principle of real estate tax reforming clear, then give some advices taxation policy. When studying the real estate market tax policy, how to regulate and control the real estate market and stimulus improve the steady and healthy development has positive theoretical meaning and practical meaning. This paper looks back the historical change of real estate tax policy and the resent real estate tax system, and analyze the tax policy change on the real estate tax, then give some advice on the real estate tax reform especially how to improve the effectiveness in the future.Property tax reform through the impact on the real estate market analysis and research,the form of the conclusions are: (1) scientific and effective real estate tax policy can promote stable and healthy development on real estate market, can inhibit the speculative real estate speculators, led return to rational prices; (2) does not consider other factors in terms , the real estate tax rates between income and long-term stability, changes in the real estate tax revenues will affect the price; (3) The policy of delay and other factors, the policy introduced in the short term effects are not prominent , real estate and land tax policy should be, financial and other control policies combined to allow this policy to the overall function; (4) Next, the real estate tax reform, and without considering other factors of the conditions, the Property Tax will lead the amount and increase real estate prices fall, but the stock is greater than the incremental effect of real estate property will be affected.