Regulation Mechanism Of Land Value Increment Taxation On Residential Housing Price

House is one of the necessities of people, and the residential housing price is directly related to people's demands of the residential housing. Nowadays, the residential housing price in some areas in China is too high, soaring, and has seriously affected people's normal demands. Therefore, the central government has introduced a series of regulation policies, including land policies, banking and financial policies and so on, but the final results are not obvious.Land value increment taxation has the strongest effect on property taxations. Based on its purposes, it has special effect on controlling residential housing price, restraining the market speculation, and keeping the real estate market developing stably. The scholars in this field are paying attention to the special effect of the land value increment taxation. So it's necessary to study the regulation mechanism of the land value increment taxation systematically, thus clarifying the effect mechanism, providing a theory basis on improving the residential housing price regulation system, and controlling housing price reasonably.Firstly, the paper analyzes the present situation of the housing price, which is too high, soaring, and the need for regulation. The reason lies in the fact that the supply structure of the market is irrational and the demands are too strong. Based on it, the article studies the regulation mechanism of land value increment taxation on residential housing price. It contains the goals, the macro-control mechanism, and the tax system regulation mechanism etc. The tax system regulation includes tax base regulation, tax rate regulation, and tax incentive regulation. By regulating the house value-added benefits directly and the suppliers' economic activities indirectly, land value increment taxation is helpful to achieve the optimum supply structure and keep the price stably.Subsequently, the paper has an empirical research on the land value increment taxation on the residential housing price according to China's reality since 1999. The results indicate that the relationship between the land value increment taxation and the residential housing price is not obvious, that is to say, the controlling effect of the land added value taxation on residential housing price is not obvious. The phenomena may result from relaxed tax collection process, tax shift, and repeated taxation collection etc.Finally, the paper studies the defects of land value increment taxation system, tax administration, and tax shift etc, and gives some proposals on improving it. To improve the property taxation and satisfy the local financial, the paper suggests collecting land value increment taxation on house-owing.To put the land value increment taxation into effect, the paper also suggests improving the real estate transaction registration system, real estate appraisal system and the price declaring system and so on.