Study Of The Laws Of The Real Estate Tax System In China

The real estate is an important composition of social wealth. Now, to levy a tax to the exploitation, operation, possession, using and transferring of the real estate has been an important content of tax system throughout the world. Though there is certain difference in different countries' tax system, but from macro-aspect, every country's taxation of real estate has played a decisive role in taxation income. Under the marketing economy circumstances, real estate taxation system is not only key terms to guarantee the real estate industry can become resource of National finance income, but also favorable lever used by the nation to adjust actions of real estate marketing economy. It has functioned in maintaining the fair competition of market, ensuring the reasonable usufruct of market subject and keeping the whole market in a healthy and orderly motion.Chinese real estate taxation system is formed with the development of our economy and the reformation of taxation system. For the back of whole taxation system reformation, our current real estate taxation system is not suitable with the developing of real estate market: for a long time, we have purely taken the taxation as a way of organizing financial income and studied the tax problem only from point of government. It's lack of analyzing and controlling taxation from the whole procession of marketing economy motion and ignorant the influence to the economy motioning efficiency. Concurrently, the levying of taxation is also developing surround the guaranteeing and increasing the financial income and short of decision of cost and the protection of taxation payers' right. Most of our category of real estate taxation is set up by reference of taxation category of other lines and lack of analysis and assurance to the real estate industry characteristics, so the function of taxation can't be efficiently brought into play. Therefore, it's in great need to reform and perfect our real estate taxation system. The paper is analyzing surrounding the above problems.The whole paper is about 40,000 and divided into three parts to analyze relative law problems to our present real estate taxation system.The first part: the simple introduction of our real estate taxation system developing and the thinking of shortcomings in our current real estate taxation system.The second part: introduction and analysis of foreign real estate taxation system that we can draw lessons from.The third part: the private ideas about building the Chinese-characteristic real estate taxation system.