Analysis On China's Present Taxation Structure Of Real Estate

In recent years, with China's sustained and rapid economic growth, as well as the consumer, the standard of living has risen steadily, and the real estate industry have been rather rapid development, and has become the pillar industry of the national economy, the real estate tax has become China's financial revenue has an important part. How to set up a reasonable tax system and tax policy effectively play the role of stabilizer, it is extremely urgent. However, China's current real estate tax system is the basic framework of the 1994 tax reform after the formation of, the property market can no longer meet the current demands of rapid economic development, China's current real estate tax reform has been inevitable. The real estate tax structure optimization of China's real estate tax reform is the core issue.Based on the theoretical basis for the property tax analysis, the proposed real estate tax should have functions. Recalling China's real estate tax reform process, and the current real estate taxes in the tax system were set horizontal and vertical comparison. Analysis of China's existing property tax system in the existing tax structure unclear concept of the taxes and fees, taxes and set up repeat the absence of both, the tax structure is irrational link the three core issues, and based on this, that the tax structure problems brought about by the negative impact.Based on the real estate taxes should have the functions and China's existing problems in the real estate tax system to the tax system optimization theory as a tool for in-depth research and learn from the United States and Britain set up the real estate tax structure on the basis that China's real estate tax system optimization envisaged. In compliance with the "fairness, efficiency, government revenue" on the basis of the property tax system reform in China's basic thinking is, is taxes, less fees, and expand the tax base, unfair tax burden, the merger taxes, simplify the tax system, the establishment of the real estate market based on process and the operation of the market running set, facilitate tax collection and management system. Optimization of the main measures: clean up the real estate industry fees, taxes and supporting the principal taxes to re-select and optimization. In addition, the article pointed out the tax structure optimization of the real estate tax to solve the other problems significance.Construction of this ultimate structure of the tax system to business tax, income tax (corporate income tax, personal income tax), property tax as the main tax to farmland tax, contract taxes, stamp duty, land value-added tax, urban maintenance building tax, estate duty and environmental taxes. Associate taxes. In this paper, the existing property tax system in China conducted by the tax structure optimization study, without doubt, the imminent reform of the property tax system has certain guiding learn.