The Tax Policy Studying On Real Estate Business Enterprise Of House Goods Category

In recent years, the rapid development of the real estate industry has becoming a important means which it can growth the economic aggregate and expanding domestic demand. Dongying city is located in the northern of Shandong province, which it being rapid development in economic and real estate field. As the main part of real estate industry of Dongying City, real estate business of house goods category is the focus of the paper. Reasonable and effective tax policies play a crucial role about the development of these real estates and even people's livelihood. On the other hand, as a goods of economic, the middle goods of real estate has being great affect to the secondary industry of Dongying city.As matters stand about tax levy of real estate business of house goods category of Dongying, the one side of it is great variety of tax and complex charge. There are 12 categories of taxes that it only collected from Tax Administration, and it has Business tax, city building tax, education expends education of fund of add tax, place to expend royalities of duty of add tax, enterprise income tax, house property tax, Land value gain tax, land tax, stamp duty tax and farmland use tax; The other side is the heavy on the burden of retain link, but it is lighter on the burden of exchange link. As the key industries in the country, there is a notable characteristics between the real estate industry and other industry. It was not only far-reaching affect the development of economic but also to the people's livelihood. For this reason, our country wants to regulate and control the increase of the price of house property with making a series of policies. On the other hand, it has become the important field of tax inspection because this trade had been having more profit. According to the survey, there had more burdens on the tax and charge at Dongying city. And it was not reasonable with some of questions especially in the setting of tax, separation of tax and charge and partition of tax level. For that reason, according to the experience of home and abroad, there will become a taxation system and profit from it on real estate of house goods categories of Dongying city with the basis of research and analysis.