The Study On Tax Legal System Of The Real Estate Market

Since the reform and opening up, Along with our country socialist market economy fast development, Real estate industry also subsequently showed rapid development momentum, and gradually exert its the national economy as a pillar industry of leading role. But as a new industry development of real estate so fast, inevitable meeting some problems have arisen, At this moment need to use the relevant legal policy means to regulate and guide, Correct treatment between the government and the market, Strengthen and improve the government on the real estate market of the effective structure, Ensure that the real estate market continuous, healthy and stable development.This paper is divided into four parts. The first part of the real estate market in China, through the analysis of the current situation of development, from the legal perspective attention and consideration of our real estate market of macro-control deep and institutional problems; The second part, based on tax regulation methods, combining the tax law basic principles, economics and finance theory base, From China's current real estate market tax legal system, to the existing problem of the defect on further analysis, The third part, using the method of comparison, Learn from foreign advanced tax legal regime, the successful experiences and theoretical results; The fourth part, contact the reality of our country, From the legal theory and practice level respectively advance in legislative, judicial and law enforcement aspect consummation of tax law system in order to achieve the effective control of the real estate market, Also ask how a complete legal system of real estate market tax related facilities, Normative estate charge system, To establish and perfect the property ownership registration and information management system and improving the real estate appraisal system.