Optimization, And Selection Of Chinese Real Estate Tax

Real estate industry has become the mainstay of Chinese national economy, and real estate revenue is going to be the important part of Chinese financial income .But compared with flourishing real estate industry, Chinese real estate taxation can not satisfy the development of real estate market economy. Perfect real estate taxation framework, and enhance real estate revenue's collection and administration. From the perspective of the limitation of Chinese real estate taxation, this paper makes a particular analysis on concrete instances and obtained some valuable references. It evaluates the optimization and choice of real estate tax system in China with theoretical and empirical methods respectively. The distributing invalidity of real estate taxation is concluded. In addition, this paper makes some advices to optimize and choose Chinese real estate tax system.Furthermore, this paper introduces the perspective of international optimization of taxation into the optimization and choice of tax system in Chinese real estate industry. It points out that it would be improperly to levy upon property tax of real estate industry. Authority should put much more emphases on real estate revenue's collection and administration.