Research On The Tax Policy Of Real Estate In China

The real estate industry in China is the pillar industry in national economy, it is to drive strong, has a high degree of correlation,and in the development of the market economy it is an indispensable position. Real estate tax which is the government regulation of the real estate market and social economic distribution is an important economic lever and finance income important source of the local government. In the whole tax system it also lies on an important position. In recent years, China's real estate prices rose too fast. Although the government introduced a number of measures to intervene it, But the effect is very little. In order to solve people talking about real panic situation, how to develop strong policy measures and to control the excessive growth of house prices become a very pressing real problem.Of course, we also should see that the country has also appeared a series of policy and implemented a series of measures in finance and financial regulation. At the beginning of the year, the government started on the disputed property tax policy in Chongqing and Shanghai.Theory circles have discussed many measures to solve this problem,but have yet to play a stabilize role on the demand of real estate prices.In this paper, through the use of comparative analysis, microcosmic and macroscopic, linking theory with practice research methods, through reading related books and literature at home and abroad, the research status at home and abroad were reviewed, from domestic and foreign real estate tax policy research I have gained experience and theory, to get on our real estate tax policy has draw lessons from a meaning. Then transfering and maintaining links are classified, and China's real estate tax policy development is discussed by stages. To a certain extent, China's real estate tax also played an active role. In the tax-sharing system, real estate tax is an important part of the local tax system. Its income has reached more than 10% in the local tax revenue, It has been the main source of local finance income. The real estate tax revenue in the total revenue accounted for about 5% or so in all of our tax revenue. With the rapid developing of real estate, real estate taxes income has faster growth trend. China's real estate tax policy plays a positive role but we can not ignore its problems, China's real estate rent is too high, taxes and fees is confused, tax regulation is not strong; taxation link is unreasonable, tax basis is unreasonable, collection range is not wide. Through America, Japan,Korea real estate tax policy of targeted research, I carries on the analysis to our country enlightenment, put forward our country real estate tax reform proposals.We must set up a reasonable, perfect the policies of real estate tax system to solve the problems in the development of real estate. I want to pass legislation to change local government to the real estate enterprise charges random apportion of cost; the lower land leasing, reducing the income of local government finance rely on real estate enterprises; and appropriately reducing the tax burden level by combining taxes in transferring of the real estate; through the unified collection of real estate tax and tenure, real estate registration system and evaluation mechanism, the vacant property can be flown into the market to solve the serious problem of contradiction of supply and demand.