Research On China’s Real Estate Tax System Mode

In recent years, the rapid development of housing prices in the regulation of repeated growth, the current real estate tax system can not adapt to the rapid development of the real estate industry, has seriously hampered the healthy development of China’s real estate industry.China’s current real estate tax system taxes a wide range of tax burden is too heavy, heavy flow of light to maintain, and the unreasonable tax basis, the relevant supporting system is imperfect, yet to establish a unified national housing registration system and evaluation system. Maintain links in the tax rate is too low, and narrow the scope of the collection, real estate development and circulation taxes are too high, resulting in serious tax burden is unfair, while breeding a large number of speculative buyers. Excessive speculative demand has increased the imbalance of supply and demand drives prices to rise further. Rising house prices has driven the prices of other consumer goods, resulting in China in recent years high inflation, decreased the quality of people’s lives. Thus, China’s real estate tax system in need of reform.This article analyzes the status of China’s real estate tax system, raise the problems of China’s real estate tax system. Foreign real estate taxes based on the experience, to tease out the direction of China’s real estate tax reform, the introduction of real estate tax that maintain links.By theoretical analysis, with the asset pricing theory that the introduction of real estate tax can effectively curb speculative demand, reduce the cost of the development cycle, increase the effective supply of real estate, to a certain extent at the same time to control prices. I then determine the tax base for real estate tax on the implementation level (assessment of property value), referring to foreign real estate tax base assessment of institutional and technical propose three evaluation methods were applied to different types of real estate, real estate tax for a specific levy to provide a basis. Finally, I still need to improve on the real estate tax to make recommendations, and the idea of a real estate tax specific implementation steps.