Foreign-related Taxation System Of China's Real Estate Research

The real estate industry has been becoming the basic and pillar industry of our national economy progressively. So it is of necessity to improve the real estate industry development under the principle of health and steady. Compare the real estate of the developed countries, the real estate of our country has been in the initial stage of the real estate. Because the high profit of the real estate industry of our country and under the appreciation anticipation of RMB, Chinese the real estate market has become the second bigger investment field. Well, there are some advantages of the foreign capital in the real estate, but we need pay more attention on the disadvantage of it.The system of taxation concerning foreigners of the real estate of our country, foreign capital admission institution of the real estate of our country, exchange control system and the real estate credit institution have consisted of Macro-economic regulation institution to the foreigner in the real estate of our country. The system of taxation concerning foreigners of the real estate leads the direction of the foreign capital under the FDI admission institution and exchange control system of the real estate. The system of taxation concerning foreigners of the real estate improves the quality of foreign capital. But now the system of taxation concerning foreigners of the real estate of our country has been failure to control the foreign capital in the real estate market. Under such background the paper study the system of taxation concerning foreigners of the real estate of our country, and make the suggestions on the system of taxation concerning foreigners of the real estate of our country.This paper is more than 30000 characters, including four parts. The important points are as follows:The First Part: There is a brief introduction on the actuality and defect of the system of taxation concerning foreigners of the real estate in our country. There are two parts in this content: introduction on the actuality of the system of taxation concerning foreigners of real estate in our country and introduction on the defect of the system of taxation concerning foreigners of real estate in our country. The purpose of the former part is to give the background of the system. And by the latter part, the author points out four main reasons which make the function of the system of taxation concerning foreigners of real estate can not be well exerted.The second part: The academic analysis of the system of taxation concerning foreigners of real estate. This part which is divided into two aspects, is supplying theory supporting to the paper. Firstly, the theory of end of law is used to discuss what the system of taxation concerning foreigners of real estate should be. Secondly under the point of Systematic theory the paper discusses what functions of the system of taxation concerning foreigners of real estate have.The third part: Practice of the system of taxation concerning foreigners of real estate in foreign countries. This part has three aspects. Firstly, what type of legislation of the system of taxation concerning foreigners of real estate is chosen by the developed countries. Secondly, the characteristics of the system of taxation concerning foreigners of real estate on tax system structure are written. Lastly, several concrete taxations had been introduced.The forth part: Suggestions on perfecting the system of taxation concerning foreigners of real estate in our country. Form the main purposes of the system of taxation concerning foreigners of real estate to the concrete taxation, several suggestions on perfecting have been given. There are also some suggestions on the relevant system in the last part of this content.