Real Estate Tax Law System Research

The Real Estate Industry is seen as one of the most important department amongthe whole social economic activities.The tax of the Real Estate is to impose the tax onbuying and selling the Real Estate and so on. Currently,the tax of Real Estate hasbeen one of the most important section among the whole tax system all over theworld,which the tax income consist of the large shares among all the countries, Inaddition,the tax of Real Estate is also considered the effective economic level forregulating and controlling the fiscal income,and it has played an important role inmaintaining the healthy development of the Real Estate Market.The existing Real Estate Tax system started at the foundation of People’sRepublic Of China,thrived at the90s last century and promoted by the reform onfinancial system in China.The existing Real Estate tax system could not meet therequirement of the development of Real Estate and play its original role in regulatingthe financial market,thus prevent the development of Real Estate Market.The objective of this paper is to do the research on the issue of Real Estate Taxand its legal problems.The concept and characteristic would be analysed first and theabuse or current situation second. The comparative analysis would be applied tocompare Chinese existing Real Estate Tax with those developed countries in theworld,hopefully we may push forward some advice and suggestions on improvingChinese Real Estate Tax system.The paper is expected to be30,000words,with four sections researching thelegal problems concerning the Chinese existing Real Estate Tax system. The firstpart: The general idea of the Real Estate system.The concept and the characteristic ofthe Real Estate Tax would be introduced at first and then the development history ofthe Real Estate tax system would be analysed. The second part: the current situationof Chinese Real Estate system:the paper would be started with the introduction of thetax system and then analysis of the problems we have from the practical andinstitutional perspective. The third part:The outside experiences from developedcountries and the implication for China. The paper is to make a general introductionon other countries and summarize the advance experiences from western countries bycomparing Chinese Tax System with the ones in developed countries. The fourth part:take some advice on improving the Chinese Real Estate Tax System.The principleand standard of the reform on Chinese Real Estate Tax system would be outlinedfirst,and then on that base, the advice on the reform of the Tax structure and Taxationand other supporting measures would be pushed forward.