| Since the early 90s, with the deepening of China's housing system reform, the housing has become one kind of special commodity entering the market, the commercial housing appearance has solved our country residential building difficult problem from the certain extent, but with the further deepening of reform and opening up to promote and the rapid development of the national economy, our country's real estate market exposes a series of questions gradually during the development:real estate is too large proportion of speculative transactions, the house price rise is excessively quickly, more than one house with the low-income people unable to purchase the house contradictions worsening, the housing problem has not only economic issues, and gradually transformed into a social problem. In this situation, the government must actively respond to the new situation, changing functions, using taxation regulation, improving the people's livelihood in China's real estate market, fairness, sustainable and steady development.The author combine the course of development of China's real estate industry and the current real estate market exists in all the contradictions, through the research of "the real estate market adjustment in the tax policy," to conduct research on China's real estate industry through the existing tax system and the basic theory of the history of development elaborated analysis and put forward China's real estate tax reform in the basic idea trying to provide reference for the tax reform in China's real estate industry.The firstly, this paper is elaborating and researching the taxation based on the real estate tax revenue of China's basic theory, through our in-depth analysis of the real estate taxation system, pointing out that the current real estate taxation system problem. Secondly, put forward the basic idea of the real estate tax reform on China's real estate tax system design framework was also discussed. Then compare with some other countries described the experience of the introduction of property tax and put forward the necessity of China's property tax levy, and briefly discusses our theoretical basis for the introduction of property tax. The last, author countered with the property tax levy problems should be pay attention to and the property tax levy on the real estate market in China's influence on the detailed analysis of the deep.And the paper has certain practical and theoretical significance on the reform of China's real estate tax system, promote the healthy development of real estate industry in China. |
