Fiscal And Taxation Policy On The Real Estate Market

In recent years, the real estate economic activities have become the focus of attention.On one hand, the economy of real estate has become a pillar industry of the national economyand the important point of growth; on the other hand, high prices and the market demandproduced intense echo. In view of the real estate price excessively quickly rise trend, thegovernment has issued a series of measures to regulate real estate market operation, solves thecontradiction between supply and demand of real estate market. In this context, study thepertinence and timeliness of the regulation of the real estate market healthy development of taxpolicy to promote the healthy development of real estate market and the national economy tooperate effectively with practical guidance.This article first elaborated the establishment and perfection of the real estate market taxpolicy system of the importance and necessity, put forward to need to put forward questions.Secondly, introduced from three aspects of real estate market and financial tax policy theory,including the real estate tax policy, the basic connotation of the real estate tax policy andtheoretical basis for the real estate tax policy status and function, for the writing of this paperlay a foundation of theory. Then introduced the current development status quo of China’s realestate market and then from the demand for housing, land prices and fiscal policy analysis topromote the fast-rising real estate prices. Once again, the comparison of China and foreignfiscal policy, summed up the reference for the advanced foreign experience to identify specificrecommendations for the guidance of China’s fiscal policy optimized. Finally, improve the taxsystem, tax collection and management, land management, regulation and security of housingmanagement, four aspects to improve the healthy development of China’s real estate market,and promote the national economy and orderly operation of fiscal policy.