Improve The Tax Collection System After The Real Estate Market And Countermeasures

Nowadays the price of commodity apartment rises so rapidly that real estate market controlling policy is continuously being adjusted and improved under the environment of state's strengthening and perfecting macro control. Real estate tax is an important economic policy instrument for the government to intervene real estate economic activity and foster the balance of real estate market, which has a peculiar function in effectively utilizing the reasonable distribution of real property resources and fairly distributing social wealth. It has become a macro-adjustment tendency that the supervision and control of real estate market with taxing are further strengthened after the implementation of soil and financial policy. Therefore it is very necessary to conduct a systematic analysis of real estate tax's influence on real estate market for the purpose of making clear real estate tax controlling mechanism, providing theoretical evidence for improving real estate market control system in our country by the means of taxing.In this paper,using for reference of the characteristic of real estate tax and being established in the development of real estate market,I will adjust and perfect the structure of real estate tax.Based on analysis the kinds, characteristics,effects of real estate tax and the supply,demand,trade,cost of real estate market,I will discuss the ground,finance,policy of real estate market under the international background. I will take an example of Shenyang to analysis the factors of real estate market,such as the quantity of trade, leased market,cost,psychology and so on,which will be prepared to perfect the design of real estate tax.According to the problems and reasons of the domestic real estate tax,taking the experience abroad arid clarifying the policy of tax reform,I put the measures of getting,retaining,transforing and others.Aiming at the real estate phenomenon of less important in retaining and more important in circulation,I bring up two kinds of estate tax including broad sense and narrow sense.Based on the qualitative analysis of real estate market influence,I use the broad sense tax (change one-time land remise money into yearly land remise money)that land remise money should be added to in Shenyang.I adopt analogy computation method to measure the tax burden on consumers and real estate investors after the tax reform.It is commonly acknowledged by the government arid theoretical circle to levy unified real estate tax (property tax). The real estate reform is a systematic project with collecting real estate tax as the main feature has rich connotations, whose core steps include the change in land transfer policy, reform and adjustment in real estate circulation and housing ownership tax, the establishment of other matching systems(real estate assessment mechanism, housing registration policy). This dissertation explores the influence and effect of real estate tax reform on real estate market and gives countermeasure to improve real estate tax by discussing the behavior pattern transformation of each participant in real estate industry under, the background of choosing our real estate tax reform pattern.