Discussion On The Improvement Of China's Real Estate Tax System

With the establishment of the system of market economy, the rapid development of real estate industry has become a pillar industry of national economy and promote the sustained and healthy development of the real estate market, it becomes particularly important not only help to maintain sound and fast economic development, but also help meet the housing needs of people realize the goal of building a moderately prosperous society.Our current real estate tax is the tax reform in 1994 gradually formed, with the rapid economic development, real estate industry has rapidly developed and unprecedented expansion of the current real estate tax system can not adapt to the current economic and social environment. The current tax system there are many problems, such as the lack of legislation, taxation is not enough rational design, collection and management of deficiencies, these deficiencies lead to the functions of real estate taxes should not play, do not serve the real estate industry, health role in development, the government's macro regulation and control for the effects impact the real estate industry. This research is based on this background, the study based on the advanced experience of foreign countries, put forward for the real estate tax system reform.This first part of the property tax system described the research background, research significance, and the current research situation at home and abroad. The second part describes the theory of the real estate tax revenue involved, detailed analysis of the current situation and characteristics of the real estate market, taxes on real estate market mechanism, its property tax system for the building to find a breakthrough. The third part of the status of the real estate tax system, analyzes the existing problems and shortcomings. The fourth part of the United States, Japan, Brazil, India, real estate tax systems in four countries, in order to improve the property tax system in China provides the experience and inspiration, with an important reference. Improvement of the fifth part of the proposed real estate tax system, the specific ideas put forward from different aspects of the reform proposals.