Study On The Real Estate Tax Lost And The Countermeasures Of The Management

Regarded as a basic and leading industry, real estate takes an important position in the national economy. With the fast development of the real estate, the tax revenue of the real estate has been increased too. But in annual property tax thorough examination, It was found, without exception, the exception to the property tax increase and the real estate industry growth rate is far from matching. " Tax revenue paradox of the real estate " makes people pay attention on the tax loss of the real estate .For five consecutive years, the real estate industry has become the focus of the inspection industry. The black hole of the tax loss of the real estate has also been unveiled gradually. But in the chaos of theorists attack, few scholars carry on overall and systematic analysis to this sensitive problem. With the promotion of two Conferences and the upcoming new round tax reform, the administration of the tax revenue loss phenomenon of the real estate becomes a new subject, seems particularly urgent.For better analyze the phenomenon of tax loss of real estate, this thesis has drawn lessons from the domestic and international scholar's theory analysis to " loss of the tax revenue ", and defines this concept of " tax loss of the real estate " from both the intension and outreach. Using the analysis models of the theory of the new institutional economic system and game theory, the thesis discusses the negative effect and economic origin cause of the tax loss of real estate in our country. After a in-depth analysis, the thesis draw three respects reason, institutional origin cause, managerial origin cause and social origin cause. At the end , combined the tax system situation of the real estate trade of our country and current situation of the tax revenue loss of real estate ,the thesis put forward a controlling measures containing the tax revenue legislates, real estate tax system , accounting, and revenue Authority.The analysis of this issue by trying to make some of proposals in order to offer to our real estate tax losses management helpfully. Hoping from a broad and wide perspective to study this issue to make a reference for the real estate tax reform, and make our tax system better in promoting the healthy and stable development of China's real estate market. The main innovations of this thesis are reflected in the following aspects. On the selected title, carrying on the analysis and appraisal with overall system to the tax revenue loss phenomenon of the real estate for the first time, and proposing a system...