The Improvement Of China’s Real Estate Tax

The real estate market healthy or not, about the global economy, price level is more about the interests of the people. In order to promote healthy and orderly development of the real estate market, the central government has repeatedly stressed to strengthen regulation of real estate, non-rational housing prices rose, and the continuous introduction of a number of policies to control, April17,2010, the State Council issued "part of the State Council on resolutely curb notice of urban housing prices"(referred to as the "new country"), specifically asked for" the use of tax policy on real estate income housing consumption regulation."National September29re-introduction of the real estate control policy, calling for" adjustment of housing transactions part of the deed and the personal income tax preferential policies Land tax collection to strengthen supervision and inspection, focusing on the pricing significantly more than the price level of the surrounding real estate development projects and land value-added tax audit settlement. Speeding up property tax reform, and gradually spread across the country" The successful experience of advanced countries shows that a well-structured, well-functioning real estate market without a market economy can be consistent with, and penetration of national macroeconomic policies in the efficiency of markets a complete and efficient real estate tax system, housing effective operation of the property tax system for the promotion of healthy development of the real estate industry, thus contributing to the effective adjustment of economic structure, to ensure the sustained, rapid and healthy development, rationally regulate income distribution of society have a very active role. China’s real estate market, tax system is rooted in the formation of the old economic system, as China’s new economic system, the establishment and operation of the existing property tax system and collection mode can not meet the social and economic development; In recent years, China’s government to curb real estate speculation and control of the target rate of housing prices, a series of real estate tax and administration model changes, but these reforms are mostly concentrated in the areas of real estate transfer and collection light levels, the effect of reform far from ideal. Design by Chinese and foreign real estate tax collection patterns and more, to learn nutrition, gain experience in close connection with China’s national conditions, set up by taxes on the tax levy to maintain links, the creation of idle land tax; further clean-up transfer of part of the taxes, bound deficiencies in the system of double taxation; In real estate development, acquisition, retention, transfer of part of the unreasonable ban illegal charges, reducing the transfer of part of property tax burden; innovation in collection mode to further improve the property registration and evaluation system, establish and improve the real estate registration system improve the assessment system, the real estate market, the establishment of closely related with the tax assessment system; in the collection of the levy on strengthening the management of rental housing; real estate tax information collection and management technologies, will help improve the collection efficiency and reduce tax costs. Through a multi-pronged initiatives to further improve our current tax system and administration mode.