China's Real Estate Tax System Optimization Problem

With the sustainable, rapid and steady growth of national economy, real estate industry has become a highly competitive pillar industry of our national economy and plays a great role in expanding the domestic demand and boosting consumption and etc.. Real estate industry tax system is not only the important requirement to ensure real estate industry to be the main source of national financial revenue but also the important economic means for state to adjust real estate market and promot the most optimum distribution and effective utilization of land resources. But, to a certain extent, the tax system of our country's present real estate industry has restrained the effective development of its' industry economic function and blocks the healthy and sound development of real estate industry. So using the practical experience of foreign countries' real estate industry tax system for reference, it is the top priority to optimize and perfect the real estate industry tax system of China.This thesis starts from the historical evolution and present situation of our country's real estate industry tax system, through analyzing the structure of Zhengzhou local tax source, finding out the problems in modern real estate industry tax system, using the practical experience of foreign countries' real estate industry tax system for reference and applying comparative, historical and analytical and etc. means, trying to study and analyze the foundational theory of our country's real estate industry tax system, and coming to bring forward the thought for optimizing real estate industry tax system. Except for instroduction, there are four parts in this thesis as follows:Part 1 introduces the historical evolution and present situation of our country's real estate industry tax system, through analyzing the structure of Zhengzhou local tax source, and bringing forward the necessity to optimize our country's modern real estate industry tax system.On the basis of Part 1, Part 2 sums up the main problems in our country's modern real estate industry tax system, combining these problems with economic society background, through macro-analysis and from different aspects, and submits several personal ideas on the specific reasons which results in these problems.Through the brief description of western developed countries' real estate industry tax system and combining our national conditions, Part 3 concludes the helpful reference and inspiration to the future of our contry's real estate industry tax system from foreign countries' successful experiences.According to the analysises of preceding parts, Part 4 concludes the fundamental rule that our country's real estate industry tax system optimization should follow, and gives several personal suggestions about concrete implementing means.