China's Real Estate Tax Policy Research

In recent years,the price of our country real estate market has risen excessively quickly .It becomes important to us to deal with the price of real estate. The country has taken some measures in the finance and the financial aspect, but has not played the suppression real estate price role. Regarding this, the theorists have discussed how to suppress the real estate price through property tax on real estate. This article analyses the price phenomenon about the real estate remarket at present and the related national policy . It points out the question of our country real estate tax revenue system by utilizing the related tax revenue theory , the real estate supply and demand theory and other related principle of economics. We can learn about the overseas advanced experience from this article. And also we can realize it is very important to solve the processes between the tax revenue and the real estate industry price relations and the processes between the financial revenue and the real estate price relations in the real estate price high stage. In view of the real estate tax revenue insufficiency in our country, we propose the policy and the suggestion at present. We must clear that it is our goal to reform the real estate tax revence and build the perfect tax revence system.