Research On The Tax Policy Of Protecting The Healthy Development Of Real Estate Market In Our Country

The real estate is the primary condition that the mankind depends on for existence and development. it is the carriers and foundations of all economic activities. this essential feature makes the real estate become a trade receiving much concern.and the real estate tax revenue not only guarantees the important condition that the real estate becomes source of revenue of state finance.it is also a favorable lever that the country adjusted and controlled the economic activity of market of real estate.especially real estate investment is overheated in our country, the market of real estate develops in a healthy way under the situation which faces severe test, the regulation and control of the tax revenue can't be ignored. but current real estate a great deal of problems that tax system store in hinder the further development of the real estate to a certain extent, reform and completion of the tax system of the real estate have been already imperative. reform and completion of the tax system of the real estate have been already imperative. have analyzed the tax revenue factor which restricted sound development of market of real estate.This text has describe the meaning of the tax revenue of the real estate, theoretical foundation, has analyzed the impact on market of real estate of the tax revenue in terms of economics, have explained the state of development of market of real estate of our country and relevant tax policies. and tax fee system confused from various in style expenses of taxation, every taxation link burden of taxation distribute unreasonable, taxation range is too narrow, tax basis science, tax system unfair, tax collection and management system complete, real estate manage related institutional improvement remain of strengthening, Having introduced the tax policy experience of real estate of developed country, some enlightenment of the ones that summarize and reform to the tax system of real estate of our country. To the above-mentioned problems, combine the national conditions of our country, use external experience for reference, reform the suggestion after putting forward the tax policy of protecting the healthy development of market of real estate of our country, will rent, regular tax, clear fee tomorrow including adopting; design the tax category rationally, keep the contract tax in land acquisition links, cancel royalties of land, cultivated land occupancy tax, transfer links in sale, cancel value-added tax of land, city and maintain and build taxes. In the real estate links of free transfer, levy the legacy tax and gift taxes in right time. in protecting link, levy the property tax in right time; widen taxation range; confirm the basis of taxing rationally; expand, go to rural area in order to realize the flat burden of taxation; taxation range of housing and land tax by city; improve the tax collection and management of the real estate, reduce and check the cost, strengthen measures such as the related institutional improvement of management of the real estate, etc. regard one as and set up fair, effective real estate trade tax system, give full play to the tax revenue to the economic function of macro adjustments and controls, guarantee the lasting sound development and benign operation of national economy of the real estate can be beneficial.