The Research Of Chinese Real Estate Tax System Reform

The real estate is a basic term that mankind rely for existence with develop, and it is also the whole economic activities to carry with the foundation. This basic characteristic makes the real estate industry become a highly anticipated profession. That profession of highly anticipated, aroused the real estate tax system to also become the focus of ten thousands attention. The real estate tax system is a real estate tax system of a nation or region, and it is a tax organization that composed of various different real estates tax. The purpose is to complete the real estate policy between nations or regions, especially land policy target.This text includes more than 50, 000 words, and it is divided into three parts totally.The first part introduced the general situation, revenue from tax theories of the current real estate in our country tax system. The current real estate tax system is established during the tax system reform of 1994. There are 12 tax categories involved mainly, including 6 tax categories regarding real estate as the taxation target directly. namely the land value-added tax, urban land use tax, farmland occupancy tax, house property tax, urban house and land tax, deed tax;and 6 tax categories that are closely linked with real estate, namely business tax, income tax for enterprise, individual income tax, stamp tax, urban maintenance and construction tax and education fee additional. Now in the world the main current real estate tax theories are divided into two major types, namely the public economics standpoint and the real estate economics standpoint. According to the real estate tax theories, the current real estate tax system meets the needs of economic development at that time generally. But with the development of economy, a lot of problems come into existence in the real estate tax system which need further reformation. These problems are divided into three major types totally, passing the lawmaking, tax system construction, tax administration to analyze the current real estate tax system problem.The second part introduced the necessity that our country real estate revenue from tax system reform with the basic contents. Reforming the current real estate tax system, have its objective necessity, term limit and request with the characteristics. According to the realistic characteristics of the current real estate tax system, this text put forward five basic principles that real estate tax system reforming needs. Under the instruction of the principle in the tax system reforming, the basic way of the real estate tax system reforming is still the lawmaking, tax system construction and tax administration. Deep analysis needs each aspect of reform.The third part introduced the policy suggestion that our country real estate tax system reform. After establishing the basic way of the tax system reform, there are several main points of the tax system reforming :The one of the points is related to holding of the real estate——levying property tax, this is the core problem that current real estate tax system reform needs. The foundation term of levying property tax is to establish the real estate appraisal system which becomes another important problem in current real estate tax system reform. Finally, this text makes a suggestion of real estate tax system reform...