Functional Analysis Of The Estate Duty And The Suggestions For Its Reform

Tax system is an important part of real estate property tax system, is a form of existing social housing stock of the wealth tax levied.Formation from the perspective of wealth:taxpayers pay the labor-get revenue-consumption activities-the balance of savings-the formation of wealth (including movable and immovable property). Real estate tax as a tax levied on the stock of social wealth, who is the ultimate bearer of the real estate tax income distribution and social issues are closely related. Taxable real estate tax system is housing and land, the characteristics of both are scarce. In economic analysis, price is a means to achieve the allocation of resources,in the long run due to changes in factor mobility and use, real estate taxes can change the allocation of resources. In the world, real estate taxes is the main components of revenue in most countries local government (municipal, county). In the fiscal federalism in the region by local governments to provide public affairs and public affairs, can effectively promote and improve the welfare of all members of society the local level. Local governments to fulfill their economic functions and administrative functions required financial security, real estate tax is the best source of local revenue.Taxation as an important means of macroeconomic control in the economy plays an important role in regulation. In our country's three major tax system,relative to income tax and turnover tax, the current real estate tax system formed in the 1950s and 1980s. Our country's real estate-related tax system with the continuous development and evolution, not only to promote the increase of local revenue,but also to promote the development of our country's real estate market.But the importance of their income, the role and position in the financial system, etc., can not meet our country's rapidly developing market economy, can not play an effective role in regulating the real estate market, so we need the real estate tax reform. The establishment of our country's socialist market economic system to adapt to the requirements of the real estate tax system, improve our tax system is the central financial system and a new round of tax reform a top priority.It plays an important role that real estate tax revenue for the social stock of wealth redistribution,playing the real estate tax system to guide and regulate and promote the effective use of our real estate resources;it is important that real estate tax revenue for the development of theoretical economic analysis of the content, streamline our Central relationship with the local fiscal income distribution and promote the sustainable development of local governments to further improve our state's tax system.In this paper, improving our tax sharing system, the division of our country's central and local tax status, the current real estate tax revenue in the fiscal position of local areas such as research, proposed the building of our new real estate tax on the need for sustainable development of local financial and possibility. This tax on housing and land resource allocation principles and effects has been analyzed, and the real estate tax and urban land resources of some of the special impact analysis of the model that our country's real estate tax reform can not be isolated, on a tax study in terms of a tax reform measures, from real estate tax reform and land reform, state budget reform combined the perspective of the overall design. In this paper, our country's current real estate tax and income distribution studies that while emphasize the revenue function, taking into account the effect of distribution and configuration, which is very important in developing countries. In this paper, the real estate tax levy on buyers, developers and house prices affect the point of view, and reasonable development of the real estate tax, regulate the behavior of the real estate market, to ensure a smooth development of the real estate industry. Real estate tax levy is the inevitable development of our country's market economy needs,but also the internal needs of our country's economic development. Functions analysis of the real estate taxes not only regulate our country's growing real estate market, promote economic and social development, but also to adjust our country's industrial structure and improve the local financial system has a guiding role.