The Research On Perfect China’s Real Estate Tax System

The real estate industry is the main pillar industry in the national economy in Chinawhich plays an important role in economic development and real estate market taxgradually become an important source of revenue. At present, China’s real estate industryboth in scale and in total are presenting vigor, but the real estate market’s high prices hasbecome China’s current economic social development in the facing big problems.Real estate tax system is one of the means of adjusting the real estate market. Thecurrent real estate tax apparent lots of problems, such as tax legislation, tax system, thecollection and management, policy control and so on, which doesn’t play the guidance andadjustment function to promote the healthy development of real estate industry of therole.All those require us to its reform. China’s current economic in general it is stillinsufficient effective demand situation, the reasonable development of real estate market,and can effectively drive the economic growth. The tax system as the impact of the realestate industry sensitive policy, should also as the healthy development of real estateindustry and continuous improvement. At present, to strengthen the perfect real estatemarket of the tax system, and promoting the economic development and to coordinate is animportant content of the tax work in the current real estate of China. We must have acomprehensive understanding of the current real estate market of the tax system, at thesame time also understanding other national real estate market of the tax system, learningthe successful experience.This paper carefully analyzes the current real estate tax system in macroeconomicregulation and control of problems with the actual situation of China’s real estate market.intheory, discusses the bold in the new historical conditions the direction of the reform of thetax system and puts forward many new improving the real estate market of the tax systemsuggestion. The report is reviewed five chapters.chapter1for the introduction mainlyintroduces the estate tax system the research background、 significance、the status of studyat home and abroad. Chapter2for China’s real estate market of the tax system relatedtheory describes the real estate tax of the meaning and the related theory,It is the article analysis and theoretical basis. Chapter3studied China’s real estate tax system evolution,the present situation, Shanghai, chongqing pilot reform effects as an example the systemintroduced to the real estate tax of real estate industry regulation situation, It points out thatthe real estate industry of existing problems and deficiencies.Chapter4has an importantsignificance focusing on the analysis of the United States, Japan and South Korea threenational real estate tax systems. The three country’s experience provides the experience andthe enlightenment for China’s real estate tax system. Chapter5from different aspects putsforward the reform proposal to improve China’s real estate tax system of the specific ideas.