Study On The Efficiency And Optimization Of Taxation Under The Background Of "Development Of Housing Rental And Purchase Together"

In the past,destocking is dominated by the restrictions of housing purchase in various regions.Since 2016,the central government has clearly released the policy orientation of accelerating the development of the housing rental market and some local governments has taken actions such as the "first shot" of housing rental and purchase market in Shanghai that land should be taken only for rent and not for sale,16 policies in Guangzhou,and policies of housing rental market and support state-owned enterprises to develop large-scale rental in Sanming.It is not difficult to find that in the top-level framework of the central government's housing system reform,"development of housing rental and purchase together" is the general trend and the main direction of reform.From "attaching more importance to housing rental than purchase to "development of housing rental and purchase together",it means that there will be a fundamental change in the housing system.although it can be cited how some countries' housing rental market is developed,and it can also prove the high willingness of foreign people to rent houses from the data,it is by no means easy to change the housing thought of Chinese people.From the perspective of rights,because the housing is not their own,it is difficult to use it freely.From the perspective of psychology,a house is a fixed asset,which plays an important role in maintaining and even appreciating the value of property.From the perspective of experience,the landlord has a relatively strong position,so it is difficult for tenants to gain a sense of belonging to their house.It is obvious that to achieve the original intention of "development of housing rental and purchase together",we must rely on the support of national policies,especially the preferential tax policies to the housing rental market,and guide the development of the housing rental market through the tax collection and management.This paper takes the principle of tax efficiency as the starting point.Firstly,it analyzes the "development of housing rental and purchase together"by the principle of tax efficiency,and defines it from the aspects of connotation,characteristics and significance of development.Secondly,it analyzes the present situation of housing rental and purchase in Sanming,and summarizes the problems in the path of "development of housing rental and purchase together".Thirdly,it makes an empirical analysis of the impact of tax on"development of housing rental and purchase together",based on the data of the housing market in Sanming city,Fujian province.Fourthly,compared with the taxation system of housing rental and purchase abroad,it puts forward some Suggestions on strengthening the efficiency and guiding role of taxation in the housing rent purchase market.Theoretical and empirical studies show that the the high-quality tax policy has a positive effect on the development of housing rental market in Sanming.However,at this stage the tax function did not give full play to the efficiency.What's worse,there are some suspicions of misplacement in the development of the housing rental market and the current tax policy even goes against the development of the housing rental market.Therefore,China's current housing rental tax policy is not in sync with the development of housing rental and purchase together" system and the tax efficiency has not played its due role.The central government should suppress the unreasonable rise in housing prices through macro-control measures such as taxation,increase the per capita disposable income of residents and reduce the tax burden on both sides of the housing rental.