A Study On Tax-burden Of Real Estate Industry In China

In recent years, with the development and strength of the real estate trade, it produces a marked effect on the nation's economy and gradually becomes the nation's supporting industry. Whether the property can stabilize to continuous development is of vital importance to the whole nation's economy. Under the influence of the world's financial crisis happened in 2008 and the complicated domestic factors, the increasing scope of the nation's economy dropped sharply. However, in 2009, the government applied the actively financial policies an properly wide currency policies to give the nation's finance a steady rise. The property also underwent from the high operation in 2007 to the deep modification in 2008 and then to the steadily rise towards the developing channel in the first half of the year in 2009. The property market is the one that can easily to bring out speculations and froth. It needs the government, on the premise of giving play to market mechanism, to make the proper, effective economic means to increase and standardize the property market. Therefore, tax policy is no doubt one of the most directive and effective measures.The tax-adjustment policies having been published recently by the government are more concerned on the convenience of their operations. What's the enterprises'developing situations? What are the levels and the influential factories of the tax economics and uses the reasonable methods to evaluate the property's tax-burden levels for the findings of the existing problems of the tax systems and pointing out the reform ideas to ensure its smooth development. Under this circumstance, the writer thinks the study on the property is tax-burdens have great theoretical values and far-reaching meanings.This thesis is based in the integrated researches of the related theories on the tax-burdens and the current situations of china's real estate trade. It measures and calculates its tax-burdens from the macro and micro aspects respectively. then gets the conclusions and harms of the unreasonable tax-burdens. It also concludes the unreasonable reasons from the aspects of tax systems and points out the real estate trade and reducing its burdens on taxes. The purpose of this thesis is to point out the practical reforming schemes in accordance with the current situations in the real estate trade, so that to ensure the stable and healthy development of the property market. The thesis is divided into six chapters except the introduction.In the introduction part, at the basis of pointing out the aim of this study, it expounds explicitly of the research-based, meaning and the problems existing at home and abroad. At the same time, it summarizes briefly of the thesis's creative explorations and shortages. The creativity is that the thesis is based on the property companies on the market and applies the actual tax rates to analyze and evaluate the industry's micro tax-burdens. The shortage is that due to it is hard to choose the variable amounts, the analysis doesn't construct the math model for the real study, etc.Chapter one is the theory analysis and judgment about the tax-burdens. At first, according to the related theories of its fair and efficiency policy and the statistic requirements. Then, it summarizes the measurement standards of the reasonable tax-burdens and chooses the measure means for the tax-burdens. Chapter Two is the current situations of our country's real estate trade. It comments the property's concepts, characters and the current developing situations. Chapter Two appraises the property's whole tax-burdens too. In this part, it mainly expounds all the kinds of the tax-burdens in the property area, evaluates them with the help of the proportions of property's taxes in GDP and all the taxes'the structures. Chapter Three is the assessment of the tax-burdens about the property on the market. It takes the real estate on the market as an example to assess the companies'income taxes and business taxes using the means of average real tax rates. Chapter Four analyses the effects and reasons of the real estate's unreasonable tax-burdens. The heavy tax-burdens will hinder the property's healthy development. The main causes of the unreasonable tax-burdens are the imperfect structures of tax system and a wide range of tax fees, The part points out the measures for the property's reasonable tax-burdens. Through the ways of standardizing and improving the charge system to smooth the relationships and meanwhile to adjust the structures of the tax systems, so that to further lighten the industries'burdens. Furthermore, the industries themselves should emphasize the management of the tax fees'cost and reduce the expenses of actual taxes to get more profits.