The Research On The Tax Administration Of Real Estate Market In China

Real estate is the pillar industry of domestic economy. Real estate market tax is a tax system including real estate industry and associate with all real estate relative economic actions. International experience show that in market economy the effective real estate tax system is the important level of national finance income organization, real estate market regulation, real estate economic action standardization and land resources allocation optimization. The effect of real estate tax should rely on the administration of real estate tax. However, our current real-estate industry is involved in several kinds of taxes. Tax sources are disperse and there are some loopholes in source control. So the taxation remains a difficult task and tax losing becomes a serious problem. Under this background it is of key theoretic and practical importance to conduct deep theoretical investigation and reality analysis, as well as to provide thinking and method to improve the real estate market tax administration.The research tactics of this thesis is depicted as follows: first we introduced the forming and development process of our real estate tax system. The current tax levy situation of real estate development, trade, hold and income are inducted. The tax incidence and tax right division of different tax types in China, in addition with the administration model, levy method and approach of real estate tax by the tax authorities are analysized. Based on the current situation of our real estate tax administration, the major problems of tax administration in the links of real estate development, real estate trade, real estate rent, and real estate hold are closely investigated. We suggest that the major cause relied on the weak tax consciousness of tax payers, imperfect tax policy, redundancy of organization, insufficient management of tax administration, decline of responsibility, ineffective inter-government cooperation, lack of effective communication, and poor basic administration conditions. Next we compared and introduced the relative problems of overseas real estate tax administration. Based on the close inspection of the actual condition of China, we propose the appropriate measures to improve the administration of real estate market tax in China. Furthermore we provide detailed control methods concerning the three links of real estate developer, house rent and second hand house transaction.