Research On Tax Adjustment Policies Of Housing Market

From the old times, clothes, food, housing and transportation are deemed as the four basic demands, and the essential factors of the society. With the development of the social culture and economy, people require more for housing. The housing industry is becoming the central industry of national economy. Tax, as a sensational policy influencing housing industry, should be perfected with the development of the housing industry. With the progress of the economy and the integration of the world economy, the modern housing industry reveals more and more problems, and cannot suit the development of the housing economy.This paper refers that the existing tax system is scarce of total planning from the establishment of our country, though it has been reformed many times. Therefore, though the existing tax system has a certain scale, it is not systematic. Due to the drawbacks of the tax system, it cannot adapt the development and reform of the economy, and cannot adjust the economy well.This paper analyses the theory of tax adjusting housing market, the effect and operating mechanism of the tax, and location of the tax. It also introduces the tax system of the USA, French and Korea. On the base of analyzing the reality of our country, this paper makes much research on the effect of the tax, explores the shortcomings, and the principle and the means.Innovations of this paper conclude three parts. First, analyzes the function mechanism of the tax policies. Secondly, tax policies have less effect on housing market at the developing stage, but have great effect at the transacting stage. Thirdly, according to the existing problems, make new advices on the improvement of the tax policies.