Studies On The Role Of Goveniment In Real Estate Market From The Perspective Of Tax-based Policies

Housing problem is a big problem related to the society and people’s livelihood, no matter in the real estate market downturn or excessive investment period, the government has taken many strong policy measures to adjust and control, in order to achieve the purpose of the stability of the real estate market. Due to tax policy tool’s special contribution to the social justice in all occupied a special position in the policy tool. Real estate tax can not only provide guarantee for national finance, but also an important economic means of the government in regulating the real estate market; Levy real estate tax is not only a social wealth redistribution method, also is the important of the government to meet its economic functions. However, in terms of China’s current real estate market present situation, the tax policy tools did not achieve its control effect, this is the lack of government economic functions.The paper is based on the real estate market, from the Perspective of Tax-Based Policies, through the historical real estate policy research and comparison of Chinese and foreign experience, the real estate tax reform as one aspect of the reform of government economic functions, to provide economic functions of government in the real estate market to optimize reference. Firstly based on the tax policy tool explain the theoretical basis; Secondly discuss the history of the real estate tax policy tools and the present situation, mainly classified as its policy system defects, the defects of the main categories of taxes collection link defects,these problems reflect the absence of government in its economic function, and the absence of offside; Finally, by comparison with America, come to the conclusion that government’s tax in the real estate market must to be fair, legal and balance, and than reform both in the tax policy system and its supporting conditions.Real estate market reform is much still remains to be done, this article only on the reform of tax policy tools as one aspect of the reform of government economic functions, so to provide reference for the reform of tax policy tools and the improvement of the government economic functions.