Real Estate Tax. Based On Promoting The Healthy Development Of China's Real Estate Industry

Real estate taxes policy is an effective instrument for real estate market regulation and socio-economic resources distribution. It provides revenues for local governments, and plays a very important role in the entire tax system. Real estate taxes policy has become an important role for real estate market macro-control, along with the implementation of land supply and finance policies. In our country's twelfth five years development plan, the government proposes that:"in order to perfect the tax structure, equalize the tax burden, standardize the distribution relation and perfect the principle of the configuration of the tax right, we must promote the real estate tax reform, and gradually improve the local tax system, giving provincial governments the tax administration authority."In this paper, I study the real estate tax reform for the purpose of promoting the healthy development of China's real estate. It is very important both in theory and in practice. Because it not only meets the requirement of which tax regulates the social and economic activities, but also does good for the construction of fiscal and taxation system, which can promote the social progress.The first part is the introduction, which talks about the background and the literature review in this field. Then points out the innovation and inadequate.The second part introduces the basic theories of real estate tax, the basic concepts of real estate and real estate tax, the basic theory about the healthy development of real estate, the theory about how real estate taxes affect the real estate.In the third part, I talk about the current situation and some problems existing in the real estate tax system. First, I introduce the situation of the real estate tax system. And then review the process of the real estate tax policy. At last, I analyze the problems of the real estate tax system and its impact on real estate development in China.In the fourth part, I get the experiences of the real estate tax through international comparison. First, I analyze the relations between the specific elements and the Social conditions we must consider when the real estate tax system is established. Second, I compare the real estate taxes in different countries. At last, experiences of the real estate taxes are summarized.The fifth part is about the pilot case in simulation assessment of property tax and the real estate tax. This section describes the situation of pilot case, and summarizes the problems in the two pilot cases.The sixth part is about the design of the real estate tax which based on healthy development of the real estate. First, I analyze the idea of the real estate tax reform, predicted the problems and then give some advice for the reform. Second, based on the analysis, I give the principai which used for the design of the real estate tax. At last, I get the design method of real estate tax which based on the analysis of the foreign countries' experience and our country's practice in this field.