Study On Tax Policies To Promote The Healthy Development Of China’s Real Estate Industry

Abstract:In April17,2010, the State Council issued the " The State Coucil’s No.10National notice ", explicitly put forward to "play a role in the regulation of tax policy on housing consumption and real estate income". The successful experience of the advanced countries in the world show, a complete structure, good operation of the real estate market cannot do without a consistent with market economy, and national macroeconomic policy, market penetration in a complete and efficient real estate tax system. The effective operation of the real estate tax system, to promote the healthy development of the real estate industry, and promote the adjustment of the economic structure, ensure sustained, rapid and healthy development, has a very active role in adjusting income distribution. The main research contents of this paper are:Firstly, based on the current real estate market development situation, analyzes the foreign real estate tax system, the US and the UK real estate tax system is mainly studied. By the comparison of Chinese and foreign real estate tax system design and the collection and administration, gain enlightenment.Secondly, from two aspects of property tax and the tax effect, studies the basic theory related to this article fits the real estate tax. On this basis, the analysis of the real estate taxes to the government, real estate enterprises and the effect of buyers.Thirdly, the research analyzes the problems existing in the field of real estate tax in our country at present, and set from tax, tax burden distribution and collection mechanism and so on for analysis.Finally, Closely with China’s national conditions, conform to the historical trend of current comprehensively deepen reform, in order to promote the healthy development of the real estate industry in our country, in view of the real estate tax system in our country put forward some Suggestions for adjustment and collection, etc. Hope through multi-pronged measures, further perfect our country’s current real estate tax system and administration.