A Study On The Tax System To Promote The Development Of Real Estate Industry In The Third - Tier Cities

Business holds an important position and national economy. Many kinds of development have to base on the reality business. The developing after Chinese reform and openness, stimulated the development of real estate. However, rapid development of china economic facilitates the unorganized development of the market of real estate, number of inventory in cities becomes increasingly larger. To resolve the problems of economic development, Chinese government formed the policy of De-stocking. De-stocking will surely benefit the development of local economy, the advance of urbanization and the construction a harmonious society. Therefore, De-stocking is the top priority in the development of the real estate market in third-tier cities. Different policies to manage the real estate marketing have been put in place. While the tax reform plays an important role in regulating the real estate structure, narrowing the gap between the rich and poor and regulating the real estate market. So only the tax reform can change the situation that the prices of real estate are too high and get the goal of de-stocking, which can benefit sustainable development of real estate market.This article uses theoretical methods to do comparison and analysis of the tax reform in Shanghai and Chongqing. The finding is that China need to reform in several different aspects. China should establish the tax system which emphasize on reservation and attach less importance to circulation. Then the article will make a definition of the third-tier city and make out the principles and measures for tax reform in third-tier cities. The reform need to take on several stages and stick to the principle "regulate tax, remove expenses, rent". Meanwhile, the reform should merge repeated tax, optimize structure of tax system. In addition, the reform should reconsider tax object, tax base, tax calculation basis, tax rate and preferential policies. One important task in the reform of real estate tax is the reform of tax assessment. This study presents the price evaluation workflow of inventory real estate’s business in the third-tier cities, establishes the evaluation system of inventory real estate’s tax price. By means of analyzing evaluation index and evaluation method, our research provides the scientific basis of the amount of tax for taxpayers.Article will prompt the government to employ the methods of structural and regional adjustments in real estate tax reform. And these methods can be referred to in the government’s tax reform to resolve the real estate development difficulties in third-tier cities, which are different from first-tier cities. Hope that through the theoretical study of this paper, we can provide opinions which can be used for reference to the establishment and reform of individual income tax, and provide theories about the top-level design, cooperation between departments and synergetic development.