Real Estate Tax Policy Reform Under The Background Of Macro Regulation

As a pillar industry in national economy,real estate is of strong driving force and is highly associated with other industries,playing a huge role in expanding domestic demand,stimulating consumption,etc.In recent years,the overall scale of real estate is developing rapidly with continuous development of Chinese economy. However,due to various reasons,problems arise in the real estate industry while it is developing at a high speed;such as imbalanced supply and demand,soaring of price, malformed profit,etc.bringing forward certain potential safety hazard to Chinese overall economy.In order to regulate the real estate industry that is going out of control,our country has issued a series of macro-control policies in recent years.As one of important measures,tax policy has been adopted repeatedly.However,according to the feedback of current market,tax policy does not play an obvious role in macro-level regulation of real estate industry,even adds fuel to the fire under some circumstances,which demonstrates that current real estate tax system is with parts that are relatively clearly out of step with macro-level regulation..This text dedicates to illustrate the current situation of tax and real estate industry and their linkage,as well as the action mechanism of tax macro-control measures.It systematically analyzes the source and current situation of our existing real estate tax system from three aspects such as estate link,transfer link and purchase link,as well as its foreign counterparts and their implementation effect,and makes comparisons.It points out that the existing tax system has problems such as unreasonable allocation of tax links,poor enforcement,etc.and discloses the shortages of existing tax system in realizing macro-control objective of real estate. Combining with the theory on tax function in macroeconomics,this text proposes the tax allocation regulation principles focusing on the demand side,and the scheme for improvement on tax allocation by links,unreasonable tax system and tax collection level,etc.,to upgrade the macro-control level of real estate tax system with multi-methods.