Research On Tax Policy Of Housing Market In China

Since ancient times, clothing, food, housing and transportation are classified as human four basic necessities, are the basic elements that the existence and the development of human society needs. Along with the progress of social civilization and the level of economic development, people's demand on housing is higher and higher. The real estate industry plays an important role and has gradually developed into the pillar of the national economy industry in economy development. The tax system as the impact of the real estate industry policies, should also be developed and continuous improvement with real estate industry. With China's economic development and the globalization of international economy, the current housing market tax policy showing that many problems, already can not adapt to China's housing market requirements of the development of economy, this require us do some reform on itIn this paper we discuss that the present real-estate tax policy in our country and the real-estate tax policy have reformed for many times since the early days of the planned economy to the socialist market economy, but they have been lacking of comprehensive systems for the tax system to the overall planning, because it is only simply, passively adapt to various periods of economic development and policy require. So, the current real-estate tax policy despite of some scale, but the more showing is a multifarious plate style. Based on the practical experience of the foreign real-estate tax policy and puts forward measures to perfect China's real-estate tax policy, to realize the regulation of tax function, to stimulate housing market supply and demand balance, to ease housing market structure contradiction, let people with higher incomes buy a big house in place, with middle-income people buy the reasonable price of housing, low-income, residents have a room to live in for a big move, with little room, with higher incomes from the town was moved to the outskirts of the rural and suburban areas near the new city, lower-income people moved into the city of home of the booming situation. Nowadays our house prices grow too fast. So, in order to strengthen and improve economic regulation and control of the environment, tax policy is still intervention in the housing market to promote economic activity housing equilibrium of a kind of important economic policy tools, because the housing market did involve problems that market can't solve in quasi-public goods supplying. So government needs to exert more policy adjustment effect in the housing market of quasi-public goods properties of the treatment field. Tax policy together with the land and financial policies will play an important role in controlling the housing market rising house prices rationally, and leading the national wealth distribution. Therefore, it is necessary for tax policy to the impact of the housing market system analysis, to use tax perfect our country's housing market regulation system to provide the theory basis.This article will first explore the tax policy of housing tax effect mechanism from the tax policy to the housing market supply and demand structure of the regulation effects, and the process is divided into tax role the policy, trade of the main body of the changes to the tax income, the decision-making behavior of change, the market supply and demand and tax policy changes of the realization of the five aspects. This paper will describe the transmission mechanism. It is through such a conduction process, taxes are not directly involved in the formation of the micro price, but first of all, in total structure and directing the supply and demand in the market, and eventually form the housing price is determined by demand and supply.Second, in combination with the current housing market tax policy of the present situation and problems, this paper puts forward to perfect our housing market tax policy advice, in order to realize the tax adjusting function, promote the housing market supply and demand balance, ease housing market structure contradiction, let people with higher incomes buy a big house, moderate earners buy reasonable price of housing, let low-income have a room to live. The contents of this paper generally include the following aspects:the first part, an introduction the study background of the paper and significance of the study achievements at home and abroad, and the research idea and method of this innovation points and insufficient. The second part is about the housing market and tax policy mechanism. First introduces the housing market development condition, briefly explain the characteristics of housing and the housing market. Secondly, this paper introduces the role of the market for real-estate.The third part, the main problems of the current housing real-estate policy points the different role of real-estate in each time before reform and opening up, introduced after the reform and open policy and the current housing market tax policy,. On the basis of analyzing the current policy, puts forward the housing market existing tax policy in place and adjust the regulation links are not the problem of inadequate.The fourth part, to improve China's housing market tax policy advice, should first sound of China's housing market, secondly, tax policy system respectively from the housing construction link, trade links and maintain link tax policy to be perfect, respectively.