Reformation And Perfection Of The Taxation System Of Real Estate Industry In China

The real estate industry in one country national economic activity plays a important role, its booming or not often can affect many industrial decline. Of course, a well-functioning, the structure of the real estate market need a complete consistent with market, with national macro-economic policy penetration in market efficiency, complete real estate tax system. However, most of the current estate tax can better adapt to tax the needs of the development of real estate, and has many defects and shortcomings itself, this is largely prevented the further development of the real estate industry.This paper discusses the research status of real estate tax and real estate tax system is discussed and research, and through the analysis of the disadvantages of specific taxes, and points out that the current estate tax system problem; Through to the American real estate tax system analysis, to gain some valuable experiences for reference, finally in the above content, on the basis of China's real estate tax system reform and perfect puts forward corresponding countermeasures. This paper is divided into four chapters:The first chapter: discussed in simple to choose a background of domestic real estate tax, summarized the research, and put forward this innovations.Chapter 2: real estate tax system in China is introduced from three aspects: the connotation and discusses the legal system components: and real estate development relevant taxes, and real estate dealings with real estate tax, the relevant taxes. Keep Based on this, analyzes on China's real estate tax system, mainly from the defects of legislation, tax revenue system itself and the collection practice three aspects to introduce.Chapter 3: introduced USA, Hong Kong and Taiwan regions real estate tax base condition, by the analysis and comparison can see they generally universal adhere to the "wide tax, taxes, less low tax" the basic principle, adhere to the "heavy retention, light circulation" principle. The author of these countries and regions by the estate tax system analysis comparison, summed up China's reference.Chapter 4: in the third chapter to establish scientific basis, from the estate tax system and improve the corresponding tax collection and administration system and the corresponding measures to two aspects of Chinese real estate tax, the reform and perfection of Suggestions were put forward. In the first one the one hand, to reconstruct tax system, adjust the absence of taxes, make up part retain colonies. In collection in practice, the real estate tax legislation is to strengthen the construction, complete the relevant registration system and appraisal system, improve the quality of the staff, perfect tax inspection, etc.