Study On Logical Tax Burden Of Real Estate Industry In Chongqing Basing On The Theory Of Laffer Curve

The real estate industry brought forth the Reform of Housing System in 1988. Since 1999, the real estate industry already become the pillar industry, because it contributed about thirsty percents to the growth of the national economy annually, and three percents to gross domestic product directly and indirectly. It promote the consumption, enlarge the domestic demand, pull the growth of investment, and ensure the fast and healthy development of national economy that keeping the sustainable and healthy development of the real estate industry. And it has very important significance to comprehensive build well-off society and promote socialism modernization.It has same important effect to the economic development of Chongqing that development of the real estate industry. Since Chongqing became the direct jurisdiction city, the city's economy obtained rapid development. However, it greatly exceed the growth velocity of gross domestic product that the growth velocity of tax income, especial the real estate industry's, and the tax elastic show the increased trend. So it has important significance to continue play the role of pillar industry of the national economy and to ensure the stationary and healthy development of the real estate market that analyze whether reasonable to the tax burden of the real estate industry theoretically and empirically.It analyze and study on the practical tax burden of the real estate industry of Chongqing, and draw the conclusion that tax burden was overweight in this paper, using the methods that are average tax rate, enterprise tax burden evaluation index, Boston matrix basis on tax,tax burden and Laffer Curve theory. Because tax has negative economic effect, and the key is whether reasonable of the tax burden to this negative effect, the overweight tax burden must product unfavorable effect to the development of the real estate industry of Chongqing, furthermore affect the harmonious development of the whole region's economy and social living. These questions require that must be found the best tax rate, it is the best combination point among tax burden,tax income and growth of economy that had been proved indeed existence by Laffer Curve theory. Investment is the main power to the growth of economy of the real estate industry. Thus in this paper, it is found the reasonable level of tax burden suitable for the health development of Chongqing economy, through establishing the mathematical model, which reflect the relationship between the tax scale and investment. Finally, combined with current economy reality in our country, the paper propose that reform the tax burden policy of the real estate industry, for realizing the optimal configuration of resources and the benign cycle between the tax income and the tax burden, reaching the aim that promote the development of this pillar industry healthily.