Research On Perfecting The Macro Adjustment And Control Policy Of Real Estate Taxes In China

In 1998,China abolished the welfare housing distribution system and deepened the reform of housing reform.From the real sense of real estate in our country,we have taken the road to market-oriented development.After the marketization of Chinese real estate,the real estate industry occupies more and more weight in the national economy.In 2017,the accumulated investment in real estate development reached a huge sum of 10.98 trillion yuan,while the amount of investment in real estate development and investment had occupied 1/3 of the total investment in fixed assets in China during its peak.There is no doubt that the real estate industry is an important pillar industry of the national economy.However,at the same time,the real estate market is also bringing to our country high real estate prices and other real estate issues.As an important part of the national macroeconomic policy,the real estate tax regulation and control policy has been continuously used to further regulate the real estate market.However,with the increasing use of tax control policies,doubts about the regulatory effect have also been gradually raised.How does real estate taxes affect the real estate market? What are the positioning of these policies? On this basis,How do those adjustment policies need to be improved? This article attempts to analyze these problems with a view to making a slight contribution to the future reform of the real estate taxes system and the establishment of a long-term mechanism for real estate development.This article is divided into six parts,which are the introduction,theoretical research,policy review,empirical research,international experience,and the ideas and suggestions based on the above several parts to improve China's real estate market tax policy.In the introduction part,the most important content is a systematic review of the theoretical literature on the impact of real estate taxes on the real estate market.The part of theoretical research defines the relevant concepts studied in this article.Then it expounds the sufficiency and necessity of tax regulation and control of the real estate market.The sufficiency part of it mainly argues that real estate tax can influence real estate supply and demand,housing price and other factors through general theoretical analysis,four-quadrant model and extended model,and discusses the impact of expanding the housing rental market.After carrying on the theoretical research,it reviews the policies and real estate in our country.On this basis,in the fourth chapter,we begin to use panel data of the major first and second tier cities to empirical tax impact on China's real estate market.In the part of international experience,this article analyzes the current situation of real estate in the three countries of Germany,Japan and Singapore and the basis of taxation system,and draws some enlightenment from the experience of real estate regulation in our country.In the final part,based on the above theoretical research,combing the actual policy,empirical research and international experience,this paper puts forward some ideas and concrete suggestions on how to perfect our country's real estate tax control policy system.