Research On Tax Contribution Of Real Estate Industry In Yunnan Province

The real estate industry is the foundation,leading and pillar industry of the national economy,and is an important material carrier for new urbanization.It is not only an important people's livelihood industry,but also an industry that provides related services for related industries,and has strong support and driving force for economic and social development.The “13th Five-Year Plan” period is a very important and crucial period for Yunnan Province to promote leap-forward development,build a well-off society in an all-round way with the country,comprehensively deepen reforms,and comprehensively promote the rule of law.Studying the real estate industry in Yunnan Province has a certain significance for the overall economic development and breakthrough in Yunnan Province.Therefore,this paper studies the tax contribution of real estate industry in Yunnan Province since 2010.The first chapter mainly introduces the research status at home and abroad as well as the research ideas,research methods,innovations and deficiencies.After elaborating the relevant concepts and theoretical analysis,the indicators for calculating and evaluating the tax contribution were determined,including specifically the macro tax burden,the marginal tax burden,the tax revenue contribution rate,the tax contribution rate,and the tax coordination coefficient.At the same time,it also introduced the real estate market situation in China and Yunnan Province,and explained the current situation of the production and sales of real estate industry in Yunnan,the local financial contributions and taxation.In the third chapter,it estimates and analyzes the tax contribution of the real estate industry in Yunnan Province.The results show that: the law of tax revenue contribution rate and marginal tax burden calculation results are not obvious;using macro tax burden and tax coordination coefficient measurement and analysis found that Yunnan's real estate industry tax contribution is larger,higher than the national,and in the third The upper reaches of the industry;the macro tax burden,tax contribution rate,and the measurement results of the tax coordination coefficient all show that the tax contribution of the real estate industry in Yunnan Province weakened after 2013.In addition,the tax revenue structure of the real estate industry is also analyzed.The fourth chapter combines the real estate situation in Yunnan Province,the calculationand analysis of tax contribution indicators,and the information obtained from field research.It summarizes the problems in Yunnan's real estate development and tax contribution.The main issues are:Real estate development investment tax output ratio is low,industrial development is unbalanced,tax structure is unreasonable,tax contribution weakened,financial and tax policies need to be improved,tax compliance needs to be improved,etc.After analyzing the tax contribution and problems of the real estate industry in Yunnan Province,the fifth part of the article puts forward proposals for the healthy development of the real estate industry and the quality of tax revenue contribution from the government,relevant departments,industry development strategies,industry management,fiscal and taxation systems,and tax collection and management.