Study On The Introduction Of Real Estate To Maintain Property Taxes

Real Estate Industry is the important pillar in our National Economy, and the innovation of the taxes and fees in Real Estate is also the important problem to be paying close attention by our government. The government has simplified the taxes and fees in real estate for several times and improved it in certainly degree, but there also are many problems such as the higher taxes and fees in estate and the unreasonable system of it. And what's more, the taxes during the holding the real estate is lower, the range of collecting taxes is too cramped, the basis of calculate the taxes is not reasonable, and the design of the tax rate is not flexible. With the on and on improving of the socialism marketplace economy, the innovation of the real estate tax system of following topic as "clarifying rents, adjusting fees and simplifying tax" is going on again. As the emphasis of the innovation, "property tax" will undertake many important assignments such as normalizing the real estate market, depressing the speculating of the real estate, stabilizing the real estate price and normalizing the action of government.This paper think that property tax levy to maintain stage, first of all, based on studying the theories of property tax on real estate, we give a reasonable orientation for China property tax and build an ideal taxation system of real estate. Secondly, in order to reflect the taxable value of real estate taxes are fair and reasonable, we should adopt a market-value basis, determined by the real estate appraisal. Thirdly, we should proceed from the overall situation, and in light of the uniqueness of our tenants real estate property, the difference between living conditions and economic status of the diversity and other factors considered, then attempt to convey the concept that the reformation of real estate taxation system. Finally, the property tax is bound to keep many positive impacts on China's real estate market. This paper studies the mutual influence and relationships between real estate tax with estate investment, real estate property, real estate market structure and the price of real estate.This paper includes following part: The fist part focuses on introducing the history and current status of our government's real estate and its tax system, and conducts deep analysis on the necessity of reformation of the real estate taxation system.The second part gives an important introducing of real estate taxation system in foreign country, note to maintain phase in the real estate property tax system that taxes in countries occupied an important position, comprehensive analysis of relevant experience to be in the Enlightenment.The third part introduces the theories of property tax on real estate, which introduced the public point of view of economics, real estate economics perspective, and theoretical tax burden.The fourth part points out the problems in domestic taxation system of real estate, research focus on individual housing included in the scope of the duty to maintain the property, designs basic elements of real estate taxes, another depth analysis of the real estate tax assessment.The firth part analyzes the impact of the Real Estate taxes in maintain stage. Including the impact on China's consumption of residents, real estate investment, and market prices and the role it plays, and an analysis of the potential social impact of individual housing tax. In order to maintain the real estate property taxes with the implementation of the need to improve our real estate property management system, property tax assessment system with laws and regulations relevant supporting measures.