Theoretical Analysis And Reformational Research Of China's Real Estate Taxation

The real estate industry, which is related with people's living standard, is a strong driving force to the development of economy, and is a pillar industry of the national economy. As it is difficult for the existing real estate taxation system to meet the need of the development of real estate commercialization under market economy, a comprehensive program of reform is needed to perfect China's real estate taxation system.The article has expounded the background, significance and research condition at home and abroad of China's real estate taxation reform, starting with the theoretical basis for China's real estate taxation, this paper has analyzed status and problem of the reform of China's real estate taxation system, has compared with foreign real estate taxation system, taxation elements, and levy and administration of taxation., and combining with China's specific national conditions, this paper has brought forward the stand, objectives and basic idea of the reform of real estate taxation system, then put forward the path of China's real estate taxation reform. The formation and operation of any systems would be influenced by its environment, China's real estate taxation system is with no exception. At present, the domestic theoretical research often focused on analyzing and researching the reform of China's real estate taxation system from the limitation of the design of real estate taxation system, but there was no systematical research which was combined with current fiscal decentralization system, property right, local political environment, and other deep-seated reasons, thus there is clear shortage in this area. With systematical analysis of the system environment and impact factor of current real estate taxation system, this article has explored and researched on what kind of reasonable system environment should be built in perpecting real estate taxation system, and has put forward some relevant policy recommendations of great significance, which is the innovation of this paper.