The Real Estate Taxation In The Context Of High Housing Price

In recent years, our country’s real estate industry continues rapid development, but at the same time, there are several issues such as the property prices sharply rising and remained high, the imbalance between supply and demand structure in the estate market, and the land supply unreasonable and so on, and in order to prevent the real estate bubble, the control of property market is the key point of our country’s current macro-control. Since2010, the State Council has issued a series of housing policy documents and has played a portfolio includes tax, legal, credit and loan and so on. Practice proves that tax’s policy effect is the most rapidly and the results are obvious, and the real estate tax is a powerful lever of our country’s real estate market regulation. However, there are many problems in our country’s current real estate tax system, which affect the regulation effects of real estate tax to a certain extent, therefore, under the background of high housing price, this article studies the reform of our country’s real estate tax.On the theoretical basis of the real estate tax and tax optimization of the Western economics and Marxist economics, and based on the new round property tax reform, this article summarizes the history and development of our country’s real estate tax system evolution and the current property tax system and analyzes the problems in current tax system and its defects. And according to the study of the United States, Japan, Russia and other countries’property tax system mode and their successful experience and to learn from its success, this article finally puts forward the objectives, the general idea and key point of our country’s property tax reform, combined with the actual situation in our country, and proposes some related specific measures about the tax reform.