Analysis And Research On The Effect Of Tax Policy Change On Real Estate Industry

Real estate industry is the foundation of national economic development.The development of real estate industry can promote the development of national economy.In recent years,China's real estate market has developed rapidly and real estate prices have been rising.There has been an excessive boom in the real estate market.Due to worries about China's real estate market bubble,the government has introduced many related policies,including fiscal and monetary policies,macro regulation and control of the real estate market and so on.As an important fiscal policy,real estate tax policy plays an important role in intervening housing prices,promoting the balanced development of the real estate market and guiding the optimal allocation of real estate resources.Therefore,the real estate tax policy plays an irreplaceable role in the government's macro-control policy.With the introduction of various real estate tax policies by the government,the research on the relationship between real estate tax policies and real estate prices has gradually become a hot topic in academic circles.Firstly,this paper introduces the research background,research significance,research status at home and abroad,research methods and contents of the subject;secondly,it introduces the definition and economic status of real estate industry,related concepts of real estate tax,current real estate tax system and theoretical basis of real estate tax in China;and then it further analyses the current situation of real estate tax reform,including the trend of real estate price change.The reform process of China's real estate tax system,the general situation of China's current real estate tax system,the problems existing in China's current real estate tax system,the necessity of China's real estate tax system reform,and discussed the experience of foreign real estate tax system reform and its reference,mainly includes the trend of real estate price change,the reform process of real estate related taxes and the comparative analysis with house price change,the existing problems of real estate tax system in China and the necessity of real estate tax system reform in China.through empirical analysis,the macro-impact of the "business-to-growth" policy on the real estate industry is studied;and the value-added tax reform is further analyzed with RS Real Estate Company as an example.Then it analyses the impact of real estate tax reform on real estate industry,including the impact of real estate tax reform on real estate price.Analysis,the impact of real estate taxreform on the supply and demand situation of the real estate market,the impact of real estate tax reform on the main participants in the real estate industry,the comparative analysis of the pilot collection of personal real estate tax in Shanghai and Chongqing.This paper discusses the micro-impact of real estate industry,and explores the experience of foreign real estate tax reform and its reference,mainly from Japan,Singapore and other countries,and analyses the Enlightenment of foreign real estate tax reform to China.Finally,it puts forward some policy suggestions to strengthen the effect of real estate tax policy on industry regulation,mainly from the government and enterprises.