Tax Policy To Promote Healthy And Stable Development Of China's Real Estate Market

Housing is the basic condition on which human relies for existence and development. It is the base and carrier of an economic activity. And real estate tax is not only a part of the country financial revenue, but also the powerful means which the government regulate real estate market.The control of the tax policy is even more important role, especially at this stage when our real estate development is overheating investment and real estate market is facing a serious test. However, the current estate tax control policy and estate tax system itself have many problems. In certain extent, they affect the result of tax policy adjustment and stop the further development of real estate markets. Estate tax policies of reform and improvement are imperative.This paper analyzed the situation and the problems in real estate market in our country. It explains the content of the current estate tax system and the basic theories of the tax control. It analyses taxation policy on real estate market influence and control from the economic perspective and empirical .it exists some problems in the tax policy which control the real estate market .for example, the key points of tax control are unreasonable, tax control itself has time lag, local interest drive and policy implement are not improvement, our tax revenue management is not strict.Meanwhile the paper analyses the particularity of real estate market, the problems of the estate tax system itself and the game of the interests of various policy implement and summarize the reason of the problems in policy implement. In view of the above questions and with China's national conditions, present the tax policy direction to promote the healthy and stable development of our national real estate market. Take arrangement of real estate taxation backward-shift system, enhance the cultivated land occupied taxes rates and enlarge the range of deed tax. In the real estate circulation link adjustment land increment duty, reforms its computational method, the adjustment deed tax taxation scope, the real estate transaction income tax as well as the leasing market tax burden; Holds the link in the real estate to cancel the cities land use tax to merge the property tax, the reform property tax, the reform collection pattern as well as implements the progressive increase collection tax rate, by the automatic control our country real estate market, the perfect real estate tax revenue collection institutional arrangements, strengthens the real estate each link supervision dynamics; Strengthens measures and so on real estate management necessary system construction. Perfect estate tax collection system arrangement; enhance estate each link supervision; enhancing estate management supporting system construction and such measures. Establish a fair, reasonable real estate tax system and give full play to tax policy on economic macro-control function in order to promote the healthy development of China's real estate market stability and the good operation of national economic.