Real Estate Turnover Tax Law Research

With the progress of the society and the development of the economy, the development of the real estate industry makes the important function to any national economic development all the world. By tax all countries norm and lead activity of real estate, then norm the development of real estate industry. And in taxing each link of activity of real estate, the taxation of the real estate devolving link has been being placed in the prominent position. Our country is no exception, but with the development of our real estate industry, our current real estate devolving further development makes that the tax have already can't adapt the real estate industry completely. There are a lot of law problems in our current real estate devolving tax, and they expose immediately and gradually. By investigating, inducing and summarizing the real estate devolving tax of our country, abroad and Taiwanese regions, this text carries on the research to related law problem of the real estate devolving tax. Author tries to seek the best resolving path on these problems, and gives some suggestions to the reforming of our real estate devolving tax further and deeply.This text is divided into four parts, to research our current real estate devolving tax's legal problems.The first part: The contents and theories foundation of real estate devolving tax. From the basic content of our real estate devolving tax, firstly this part introduces the concept and category of our real estate devolving tax, secondly introduces the characteristics and functions of our real estate devolving tax, thirdly researches the abroad theories foundation of the real estate devolving tax and validity of our real estates devolving tax.The second part: The research foreign and Taiwanese real estate devolving tax. Firstly this part introduces circumstance of abroad and Taiwanese real estate devolving tax and summarizes characteristics of abroad and Taiwanese real estate devolving tax that our country should...