Reflection And Analysis About Tax Of Real Estate Project Whole Life Cycle

Real estate as the pillar industry of national economy, have a significant roleand impact on China’s economy, and real estate related taxes and fees (including land)in the share of government tax system occupies a very important and signiifcance,and even has become a part of one of the biggest sources of ifnance of localgovernment.Although the real estate industry atfer years of development has made greatprogress, but the changes associated with real estate tax system is not big, can saythe current related to real estate tax system in tax levy object, link or control, etc,have been with the whole development of the real estate industry and the overalldevelopment of the national economy level does not adapt, both neither caneffectively regulate the real estate market, can promote the allocation of resourcesreasonably, throughout the full life cycle of real estate development, to be able torelfect a line of real estate tax system of the defect，the need for the reform of theglobal integration.Want to fundamentally solve the problems existing in the real estate tax system,need to involve the content is quite wide and deep, a lot of content needs to be basedon the current policy of real estate industry, the action policy，the central and localtax system, etc. On the basis of comprehensive reform, the emphasis of this article isretaining link in real estate tax reform, property tax, property tax as breakthroughpoint to view the whole life cycle of real estate tax problems.The life cycle of real estate project, the entire real estate projects from start tofinish is divided into the preparation, development, circulation, hold, demolition fivestages, including development, transfer and holding stage is the important carrier ofthe real estate market activity. In the real estate project life cycle as the starting pointto study the benefits of real estate tax system is that more can reflect the real estatetax effect in the real estate market regulation.From every stage of the life cycle of real estate project specific tax-related cases, real estate tax and property tax structure by several aspects analyzes several mainproblems existing in the current real estate tax system, tax burden distribution is notreasonable development and trade links (heavy taxes and keep taxes low, the natureof the taxes and fees, chaos (fee for tax problems), double taxation (within the sametax appear in multiple life cycle). Tax reform Suggestions are put forward to solvethese problems, a significant reduction in development and trade link taxes,gradually increase the amount of tax burden and dramatically improve retain links,merge and simplify the tax system, expanding the implementation scope ofvalue-added tax, property tax, a personal comprehensive income tax system. Alsoputs forward the corresponding supporting system reform Suggestions: strengthenthe real estate tax legislation, set up a sound system of real estate and land appraisal.