System Choice And Effect Analysis Of The Real Estate Tax

With the development of our country's market economic system and the acceleration of our real estate market, the current real estate tax system is no longer adapt to the demand of this new situation and needs to innovate immediately. Some experts advise to integrate "four taxes and one fee"to a single real estate taxation, therefore, design a inside-outside united, urban-rural united, and house-land united Chinese real estate taxation system reforming plan in general. Now the government and the academic community have not achieved a definite appellation for this real estate possession tax.But this paper will use "the real estate tax"to represent it. The real estate tax will take an overall effect on the real estate market, it will change the real estate tax system directly. And the development and consumption mode of real estate and the competition pattern of real estate market will also have an important change. The purpose of levy the real estate tax is to adjust the property overcentralized, average property, accelerate equity and enhance the financial income of the local government, lead rational consumption, enhance resource effective collocate, restrain land hoarding and speculation, rectify structural conflict of real estate market etc. The innovation of the real estate tax is not the simple merger of the current tax. Chapter 1 presents the background, the purpose and meaning of this paper. Chapter 2 studies the basic theories of taxation. Chapter 3 studies our real estate tax system. Based on the history of China's present real estate tax system, this chapter finally present a practical choice according to the system defects of Chinese real estate tax. Chapter 4 studies real estate tax in many countries. Based on the brief introduction of real estate tax in many countries, this chapter analyzes the relevant economical foundation of real estate tax and summarizes the main characteristics, consequently gives the practical foundation of real estate tax in present China. Chapter 5 discusses the basic frame of real estate tax. This chapter designs two practical choices of Chinese real estate tax in present, compares them from fairness and efficiency, and presents a comparatively strong companied system in every aspects. Chapter 6 analyzes real estate tax's incidence and economical effect. Based on the theory of real estate tax's incidence and economical effect, this chapter analyzes the effects which real estate tax will have on the residential real estate and business real estate by setting a model under an assumed market. Through the rent informantion of Shanghai business real estate market, we analyze the amount they should because of the real estate tax. Chapter 7 summarizes this paper. The real estate tax will take an overall effect on social.