The Research Of Tax Regulation Effect In Real Estate Market

With the establishment of socialist market economy system, the real estate industry rapidly developments for national economy important industrial community and becomes the foundational, forerunner and prop industry of national economy. To promoting the real estate market continually, healthy, steady development, not only is advantageous to maintenance the entire national economy stable and quicker growth, also is advantageous to meet the people's basic housing need and the living condition improvement. Meanwhile, it is more advantageous to achieve the basic goal of comprehensive construction of well-off society's.Nowadays, Chinese real estate market still has many problems, such as the imbalance of supply and demand, and the escalating housing price. Therefore, the government has developed series of polices to regulate real estate. Taxation is utilized as the most important tool because of its tight relation with the real estate market; on one hand, scientific taxation policy can improve the development of real estate market; on the other hand, the situation of real estate market determines the amount of tax revenue thereby pull the raising of other industries through multiplier effect. According to the economic reports from 1992-2007, taxation had an active impact on the regulation of real estate industry. However, it also exposed some weaknesses, such as the time lag of launching a policy and the low efficiency. Therefore, researching the formulation of macroeconomic policy, specially tax policy, the government how can have more effective influence on the supply and demand of real estate market and how can make the real estate price return rationality, has positive theory and the profound practical significance, it is worth to thinking deeply.The paper indicates the problems in real estate tax system by analyzing its history and present situation, analyzes the mechanism of tax policy's influence to real estate market by using correlation theories about realty tax, finally bring forward the thought and suggestions to perfect realty tax policy to control the market combing the practice in China and experiences of realty tax system construction in Taiwan and foreign countries.