Study On The Influence Of Property Tax Over The Industry Of Real Estate Of Our Country

Property tax,also known as property tax or real estate tax,mainly for land,housing and other real estate,require the lessee or the owner must pay taxes every year,but should pay the tax valueincreases with increasing market value of real estate.The existing real estate tax,city real estate tax,land value-added tax and land leasing and other taxes and fees,property tenure stage into aunified property tax collection,and make the overall size of the property tax and basically maintained a considerable.Thus,once a property tax,real estate development costs will be substantially reduced,the highest prices fell 39%,greatly reduce the access threshold.The taxobject will be locked in to land,housing and other real estate owners,whether it is from the housing,commercial housing development,housing,will therefore be affected,also raise children to provide against old age to old age,from the housing,to the property tax and confused,all with realdetached also affected this kind of.And the economic behavior of local government and speculators have no small impact.The conflict between the current real estate taxation of our country and the growth of the economy make it a extremely urgent to the reformation to the taxation.The main problems exist including:improper setting of the the taxation,over setting of the variety of taxes,unreasonable less tax during the land tenure stage,narrow tax base,two taxation for inside and outside as well as irrational basis for tax calculation,etc.The government wish to build a uniform tax law to regulate the irrationality.According to the research of The research with the influence of property management tax to real estate",the author propose a reference for the further taxation reformation for our country.Beginning from the policy background of the property management tax and existing real estate taxation,combining with the defect of taxation and at the same time defining the current situation of real estate,we come up with the necessity to collect property management tax.After the analysis of property management in United States,Japan,Hongkong and Taiwan,we summarize experience which can be referred from worldwide.Combine the advanced taxation experience from the developed country above with the real situation of our country,we propose the basic imagination of property management tax from the aspects of taxpayer,levy object,basis for tax calculation and tax rate.By analysing land supply-demand relationship 1 to discuss the impact of property management tax on land market and and building static supply-demand price model to analyse the impact on real estate market.Discuss the influence of the collection of property management tax on related people with real estate such as real estate developer,government and consumer.Finally,the summary effects of a property management tax has been made in the paper.