Promote Our Country Real Estate Industry And Healthy Development Of The Finance And Taxation Policy Research

The real estate industry, which is the important economic increasing point of national economy, influences the stability and healthy development of the investment market and consumer market in our country. Promoting the stable and healthy development of real estate industry, is not only conducive to the healthy development of the national economy, and people’s level of housing and quality of the housing, but also play important roles in the stability of our country socialist market economic order and the overall construction of the well-off society. The scientific and effective real estate tax policy is the guarantee for developing our country real estate industry and keeping the stability of the national economy. In recent years, along with the flourish of our country’s economy and real estate market economy, the current real estate tax system is not suitable for the requirements of development of the real estate market, mainly behaving in the lag of the real estate tax system reform, the adjustment of the tax policy not timely, the tax policy not reach the aims of promoting the healthy development of the real estate market, which hinder the further development of the real estate market in some extent. Therefore, from the respective of macroeconomic on tax policy, building a set of real estate tax system of fitting the requirements of the market economy not only can promote the healthy development of our country’s real estate industry, and also is conducive to the stability of China’s macroeconomic. It is an urgent issue.By combining with the theory and data analysis, this thesis analyzes the existing problems in the current real estate tax system of our country comprehensively and systematically, puts forward the ideas and suggestions to solve the problem, and take examples from the real estate tax reform of foreign developed countries to promote the healthy development of the real estate industry in our country. This thesis consists of four parts:The first part discusses the research background and meaning, the real estate market and the related tax theory basis.The second part analyzes the current situation of real estate industry in China, and points out the existing problems in the current real estate tax policy.The third part introduces some foreign real estate tax system, and comparatively analyzes the differences between the foreign real estate tax system and real estate tax system in our country, which provides experiences for further improving the current tax policy of our county.The fourth part provides the suggestions of improving the real estate tax system, and explores the assumptions of building China’s real estate tax system, which realizes the purpose of writing this thesis.