Comparative Study On The Chinese And Foreign Real Estate Tax System

In recent years, there are many books about the real estate tax system. some research aredeeper research of real estate of individual tax, but there are less research on the system ofreal estate tax system. In the study of real estate tax system, some are a plenty of research ontax structure. Others are a plenty of research on tax burden, tax system design and thecombination of the tax burden of study is less. In this paper, I further discusses the tax in thetax system structure and the tax burden in China to provide some useful suggest for ourcountry’s tax system reform, according to China’s national conditions of the comparison of thetax system both at home and abroad.Firstly, I analysis the direction of the tax reform at home and abroad, the principle ofthinking and evaluation by studying domestic and foreign real estate tax system tax designtheory, the tax burden theory are studied. Secondly, I analyzed the real estate industryoperating tax design major in the process of positioning, through operation process of realestate industry and tax relations are analyzed in this paper. And I reached the tax reform in ourcountry must pay attention to promote the healthy development of real estate, to improve thelivelihood of the people, the revenue increase the solution of the problem with the proposedreform direction, train of thought, evaluation principle. And I try to find four indexes to studythree questions put forward. Thirdly, I find out the problems of tax system in our country andthe reasons through the tax system at home and abroad of the burden of taxes, tax rates, taxfactors, such as comparative analysis. I propose our country tax system reform from theexperience of foreign tax system reform and China’s national conditions.In this paper, Ibroadcast and carry out the standardization of real estate tax system, tax burden fairrationalization, scientific tax collection and administration of the tax system, and providesome Suggestions of tax collection and administration, basing on the research of the realestate tax system.