The Study On Tax-burden Of The Real Estate Industry Of China

With the development of the real estate industry, it is more and more important for the national economy.so regulating the real estate market is particularly important, the most effective and direct way to regulating the real estate market fiscal policies. data shows that the proportion of the contribution of real estate tax revenue in local finance in growing. Not noly drafting reasonable fiscal policies to regulate the real estate market can protect the revenue of local governments, but also it can rationalize the relationship between central and local governments.Recent years, Our government has made a series of tax policy about real estate market regulation.However, how effective the real estate tax is, This paper attempts to descript and research the Macro tax burden and micro tax burden of the real estate tax, add then make use off status quo of China’s real estate taxes for research and evaluation, and analyzing deeper causes of the unreasonable tax hazards,at last put forward suggestions to make the real estate taxes reasonable. This paper is divided into five chaptersThe first chapter is an introduction section. It describes the purpose and significance of this research, the researching methods, brief review all over the world about the real estate industry tax, the innovation and shortcomings of this paper.The purpose and significance of this study lies in drafting reasonable fiscal policies to regulate the real estate market by analyzing the real estate tax burden and the impact of irrational reasons the tax burden. Combining the Theoretical and empirical research, this paper describes the current situation of real estate industry tax burden.The second chapter describes the relevant theoretical on tax burden, it includes three small parts, the first part is the definition of tax burden, the second part is the classification off tax burden,the third part is the measure of the tax burden. The third chapter describe and analyses the overall tax burden of real estate industry tax burden. it includes three small parts. the first part is the description acroscopic ax burden of real estate industry; in the second part, T describe sub-sectors tax burden of real estate industry. The fourth chapter compared the different area’s tax burden of real estate industry. It conclude that the different area’s tax burden of real estate industry is imbalance, at last research the reason off this imbalance. Chapter Five analyses the effect and reasons of the real estate unreasonable tax-burdens...