The Impact Of Changing The System Of Real Estate Presale And Advice Analysis

With the rapid process of urbanization of these years, the urban floating population increases, the development speed of real estate secondary and tertiary market increases gradually in our nation. Although the house renting management enters into the normalized and institutionalized track, the exposed problems in the house renting still remained. The relevant social problems such as laws and regulations, management system, taxable rent, rent tax are high concerns by people. Thus, strengthening construction, management and supervision of house renting market is imperative.This article firstly briefly explains the definitions and theories of real estate market, house rents and real estate-related taxation and their composition, analyzes the correlation among house renting (Shenyang city), real estate market and real estate taxation through inducing and collecting the data and references of primary, secondary and tertiary real estate markets of Shenyang of these years, and proposes the problems in each real estate market and taxation. Then based on the existing tax on rent standards within House Renting Center and Local Taxation Bureau, through comparison with rent of indemnificatory housing, using the market comparison method approach and revenue capitalization in real estate appraisal to measure, evaluate, obtain the rent standard of existing commercial residential building, and explain and suggest the standards of taxable rent, declared price and the rent evaluating price.Lastly, this article proposes that the residential house renting taxation standard (revision) draft can be as references in the future work in Local Taxation Bureau and House Renting Center. This article also proposes the instructional opinions and advices on how to regulate and manage on future real estate market in order to promote the healthy development of house renting market from the points of view of government, agents and natural person.