Research On Chinese Tax System Reforming Of The Real Estate

In a market-oriented economy,real estate taxation system is not only a guarantee that real estate industry becomes the source of national financial revenue,but also a favorable lever used by a country to adjust activities of real estate marketing economy。It has the important function of maintaining fair competition,ensuring the reasonable income of market subject and keeping the healthy and orderly motion of the market。Now it has been an important content of tax system throughout the world to collect taxes on the development,operation,possession,usage and transference of the real estate。Though tax system varies from country to country,from a macro scope, every country's real estate tax has played a decisive role in the total tax income。Real estate tax system is a complex branch in the tax system of China。After the tax reform in 1994,China's real estate tax system has made gradual improvement in the tax category setting the adjustment of tax items and tax rate,as well as the unification of inside and outside tax systems,。From the transfer of real estate,its tax system can be roughly divided into four categories:tax related to real estate development,real estate transaction,real estate maintenance and real estate income。Generally speaking,the establishment of a tax system should follow three principles,namely,the principle of efficiency,the principle of fairness and financial principle。Given the current situation,problems exist in China's real estate tax system in the above three areas,reducing the efficiency of the real estate tax system。Seen from the efficiency principle,China's real estate tax system in terms of tax structure, tax rate setting,taxable basis,burden of taxes and fees,land transfer tax system and the cost of real estate does not conducive to the optimization of the allocation of real estate resources,impacting on the development of real estate industry。From the fair principle of the scope of China's current tax system is too narrow,and there exists two sets of taxation and the inconsistency of tax policy,all of which harm the horizontal and vertical equity of taxitation。From the financial principle,the percentage of China's real estate tax revenue in the local revenue is relatively low。And real estate tax has not yet become the mainstay of local government taxes。Thus,it is an urgent matter to learn from foreign experience in the practice of real estate tax,and put forward feasible suggestions to reform and improve China's real estate tax system。The paper is an analysis of the above problems。Standardization and improvement of the property tax system should learn from the successful experience of the foreign real estate tax system,and must follow certain principles。The reform discussed in this article is divided into short - and long-term reform framework,and the real estate tax system after the reform is composed of three parts:real estate ownership tax,real estate acquisition tax,and real estate gains tax。At the same time,this paper also touches upon the problems caused by real estate tax reform,such as,the decrease of local government revenue caused by the annual rent of land,whether property tax could effectively inhibit "enclosure movement",the issue about the property tax and the affordability of residents and how to impost tax on old buildings...