Research On Chinese Tax And Fee Reforming Of The Real Estate

In our country, current real estate taxes are divided into four kinds: tax on holding real estate , tax on developing and managing real estate , taxes on transacting real estate and income tax. Also, real estate fees can bo divided into four kinds: fees paid in the course of developing real estate; fees paid in the course of transacting real estate; fees paid in the course of holding real estate; fees of property management.The following are the problems concerning real estate taxes and fee. First, the tax law is of little authority. Second, the right of tax centralizes excessively on the central authorities of state. That causes local government to be very interested in levying fee prior to tax. The outcome is that the quantity of fees is much more than that of taxes. Third, the auxiliary regulation of tax is not amplify. Fourth, this paper explains the problems of some kinds of real estate tax. They are land appreciation tax. tax on using the land of city and town, lax on occupying cultivated land, tax on regulating the direction of investment to fixed assets, tax on building, business tax. tax on maintaining and constructing the city, contract tax and income tax. Fifth, one is that the amount of the links in collecting fee is great. Its procedures are diverse. So are the items of collecting tax. Many fees lack the basis of law and coherent standard. The phenomenon of repetitive collection exists. New items of fee arise constantly.After analyzing the problems of real estate taxes and fees, this paper puts forward some ways to standardize real estate taxes and fees.