The Research About Real Estate Tax Policy

Along with national economy's fast growth development, our country's real estate market has obtained the considerable development. Since long but develops has not solved the problem which in the real estate market exists, instead question representation and complication. The society concentrates generally the focal point in the house price stays at a high level, real estate business to seek superficial phenomena and so on sudden and huge profits, but the standard and the solution real estate profession development's deep level contradictory often neglects by the scholar and the populace. since 2003, the tax revenue the important means which has regulated as the government, is used many times as the house price regulation method. But, because our country real estate tax policy's releasing lags obviously in the real estate profession development, the headache medicine hairstyle's tax policy has not played the proper control action.This article through uses the regulated research technique, through reads the domestic and foreign related work and the literature massively, the experience which and the theory the refinement real estate tax policy research already obtained, to gain to our country real estate tax policy formulation has profits from the significance the experience, carries on to other national and the local real estate profession tax policy's formulation has the goal, the target-oriented research quite, has carried on a series of analyses in our country present real estate tax policy foundation. Conclusion which obtains according to the above research, unifies the Chinese real estate profession the peculiar circumstance, in the science comparison, judges in the foundation which and uses for reference, proposed the construction suits our country national condition the real estate tax policy system's tentative plan: In the tax revenue efficiency and under the fair principle's premise, the degeneration taxes and fees, construct and consummate the multi-link multi-categories of taxes, implements the differential tariff the real estate tax policy system. Looked from the real estate tax policy's goal that should not take suppress the house price as the goal, but should take guide the real estate market health, the order development as the goal, based on the sustainable development principle, unifies the real estate profession closely the characteristic, designs the real estate tax policy system. The current real estate's industry tax policy's characteristic is, in the real estate sale, the hiring, in the transfer circuit levies the categories of taxes to be excessively many, the tax burden to be overweight, holds stage the tax burden to be relatively quite low, has provided the opportunity congenially for the real estate, under the appropriate external environment, easy to initiate the entire profession the congenial behavior. The reasonable real estate tax policy should have foresightedness and the explorative, we through legislate to change the Local authority to the real estate enterprise unreasonable service present situation, through between the Central authorities and the Local authority the redistribution tax revenue, reduces the local finance income to the real estate enterprise's dependence, reduces the property development stage suitably through the degeneration categories of taxes the tax burden level, through implements the differential tariff to reduce the real estate congenial behavior, holds the stage through the consummation the categories of taxes establishment and the real estate appraisal mechanism, causes real estate energy flow entering the market field which leaves unused, solution supply and demand contradictory question, manifests Our country Government through the substantial real estate's industry tax preference policy to the real estate profession development guidance function. Establishes one tends the standard real estate tax policy system, promotes the real estate profession healthy development overall using the tax revenue leverage.