The Study On China's Real Estate Tax System Reform And It's Influence To China's Real Estate

The real estate is the important pillar industry of our national economy, the development of the real estate is one of the important strong points that the national economy increases continually and steadily.With the rapid development of real estate, the investment is heavily. Our government has made regulation recently, the Third Plenary Session of the 16th Party Central Committee held on October 2003, announces: Reform taxes and fees in cities and towns' construction, condition levy and unify the normal Property Tax on real estate when possessing.I attempt to offer the reference basis for tax system reform of real estate of our country through the article of"The Study on China's Real Estate Tax System Reform and It's Influence to China's Real Estate"This text proceeds from tax revenue of real estate of our country at first, have explained and studied about historical evolution and basic theories of the tax revenue of real estate of the tax revenue of real estate of our country, and through analysing our country's present real estate tax system, point out the problem of the current real estate tax system of our country; Then the author passes the network analysis to the foreign property tax to summarize, thinking that it is necessary for our country to levy the property tax, and has expounded the fact briefly that our country levies the theoretical foundation of the property tax.Next I discuss the designing of our property tax system. Firstly, it points out the principle of equality and efficiency. Secondly, it makes some disputable problems clear. Thirdly, it designs the basic frame in detail. Fourthly, it suggests the construction of the system enmronment.And then to the key part of thesis"levy the impact on real estate of the property tax " .from the house production, consumption and capital holding market angle has carried on detailed and deep analysis separately, combine the theory at the same time and run through the whole page article.