Study Of Tax Law Regulation Of Housing Prices

With the reform policy being carried out, Chinese real estate market developedquickly and the real estate industry has become the pillar industry. But in recent years,Over-investments in real estate and rapid increases in the price of realty have arousedthe attention of the whole society. In recent years, especially after 2005's, ourgovernment made a lot of regulations and policies in tax law. What kind of change didthe government's regulation bring to the real estate, whether it has achieved theanticipated aims or not, what the government can do in the future to regulate the realestate prices are all the matters that this paper will analyze and discuss about.This paper studied on the relations between macro-control function of tax lawand market prices in real estate. From the point of view of tax law and situations ofreal estate market of China, the paper demonstrated the significant effects ofmacroeconomic controls in real estate on its prices. It summed up the factors thataffect macroeconomic controls in real estate. With our past and foreign experiences,the paper gave some suggestions on the coming macroeconomic controls in realestate.This paper contains 4 main parts as follow: The first part of this paper has madean exhaustive description of current real estate prices, analysis its reason andaftereffect. Then put forward the necessity question of macro-control of tax law. Makethe concrete discussion from new regulation of tax law. Evaluations were made onmacro-control of tax law on real estate prices.The second part is basis analysis on the macro-control function of tax law. Atfirst, the paper discussed the definition, meanings of macro-control function of tax law,and its realization in the economy. While touching upon the neutral principle of thetax revenue, have explained the evolution process of the neutral meaning of the taxrevenue and the relation between neutral principle of tax revenue and macro-controlfunction of tax law.In the third part, the paper listed out factors that affected the outcome ofmacro-control of tax law in real estate and studied the reason why our government's effect is not ideal deeply.In the end, based on summing and deepening of prior analysis, with theexperiences of countries such as Japan and Korea, I gave some suggestions onimproving of macro-control function of tax law on real estate prices from sevenaspects.In Western country, Tax law is a comprehensively developed subject and theresearch on the macro-control function of tax law has formed an integrated theoreticsystem. While in our country, the study on the Tax law began in a very late time. Inthe related essays before, macro-control of tax is more examined from the viewpointof Taxation, the legal attribute of which is neglected. By the contrast, this paper triesto analyze such a subject from the viewpoint of law, which just shows the novelty ofthis paper in the angle of study. What's more, the suggestion delivered by the authorfor macro-control of tax law on real estate prices based on experiences of developedcountries is also very new and foreseeing, as well as realistic and practical.