Research On Imposition Of Realty Tax

Rapid development of real estate market has appeared in our country since housing system reform. At the same time housing conditions and environment have been improved largely. On the other side, a good few defects of regulation, control and management exist in government's macrocontrol. Firstly, defects of current realty taxes and fees. Such as excess categories of taxes, odds of tax bearing, complex tax collections, various tax references, unreasonable levy methods, inefficiency, regarding circulation and making light of tenure, etc. Secondly, separation of land ownership and right to use, one-off leasehold of land. Government would neglect sustainable development and only focus on immediate interests for these reasons. Thirdly, real estate foam for high realty price in regions.This research focus on maintaining of healthy and sustaining development in the real estate market by using of taxation. It is started from tax policy and usage of taxation. As a tool of tax policy, design scheme for realty tax has been constructed in this thesis, which is based on our national practical situation and drawn on advanced experiences. The influence of realty tax on realty price, local government and market behavior also has been emphatically analyzed.