Research On Influence Of Levying Property Tax To Our Country Real Estate

Real Estate Industry is the important pillar in our National Economy, and the innovation of the taxes and fees in Real Estate is also the important problem to be paying close attention by our government. The government has simplified the taxes and fees in real estate for several times and improved it in certainly degree, but there also are many problems such as the higher taxes and fees in real estate and the unreasonable system of it. And what's more, the taxes during the holding the real estate is lower, the range of collecting taxes is too cramped, the basis of calculate the taxes is not reasonable, arid the design of the tax rate is not flexible. On the background, I"Study on Influence of Levying Property Tax to Our Country Real Estate"through being right, attempt to offer the reference basis for tax system reform of real estate of our country.This text proceeds from tax revenue of real estate of our country, have explained and studied about historical evolution and basic theories of the tax revenue of real estate of our country and through analyzing our country's present real estate tax system, makes clear the main situation of the present real estate tax, point out the disadvantage of the current real estate tax system of our country. Then studies the situation of real estate tax revenue of other country and learns the value experiences and on the basis of real estate of the tax of our country to design scheme for realty tax. And then having the system arrangement according to the factor of tax system such as taxpayer, tax object, tax basis, tax rate, the author analyzes the influence on housing price through westerly house price model, composition of house price, short-term and long-term and real estate markettability. Then the author analyzes the impact on local government, real estate development company and consumer. Then it puts forward some policy-related suggestions on this issue.