Research On The Tax Policy Of Promoting The Sustainable Development Of China's Real Estate

The real estate is the primary condition that the mankind depends on for existence and development. It is the carriers and foundations of all economic activities. This essential feature makes the real estate become a trade receiving much concern. In recent years, the real estate industry of our country has presented the rapid trend of development.But, because the real estate industry of our country starts relatively late, the theory and practical experience are insufficient. Have produced some questions in the course of development of real estate industry, it will need us to use various kinds of policy means to standardize. Tax as an important policy tool of the government has relatively strong dependence of real estate industry. So using tax policies to promote the development of the real estate industry has become the common understanding of the theory circle of our country.This text has describe the meaning of the tax revenue of the real estate, theoretical foundation, has analyzed the impact on market of real estate of the tax revenue in terms of economics, have explained the state of development of market of real estate of our country and relevant tax policies. And tax fee system confused from various in style expenses of taxation, every taxation link burden of taxation distribute unreasonable, taxation range is too narrow, tax basis science, tax system unfair, tax collection and management system complete, real estate manage related institutional improvement remain of strengthening, Having introduced the tax policy experience of real estate of developed country, some enlightenment of the ones that summarize and reform to the tax system of real estate of our country. To the above-mentioned problems, combine the national conditions of our country, use external experience for reference, in the science comparison, judges in the foundation which and uses for reference, proposed the construction suits our country national condition the real estate tax policy system's tentative plan:In the tax revenue efficiency and under the fair principle's premise, the degeneration taxes and fees, construct and consummate the multi-link multi-categories of taxes, implements the differential tariff the real estate tax policy system. Looked from the real estate tax policy's goal that should take guide the real estate market health, the order development as the goal, based on the sustainable development principle, unifies the real estate profession closely the characteristic, designs the real estate tax policy system, putted forward the tax policy of protecting the healthy development of market of real estate of our country.