China's Current Real Estate Tax System And Improvement Of The Defect

Since 2002, China's real estate market ups and downs, especially after 2008, high prices has always attracted the attention of all parties, both the housing property and public goods product attributes, the real estate industry up to the macro economy, and under Ichii people, it is important source of revenue local governments, and the people most important personal property, it finance, manufacturing, decoration and building materials industry has a very close contact, creating a large number of job opportunities, and create enormous wealth, housing Real estate industry has a profound impact on China's economic development, affecting the fairness and efficiency of Chinese society. But the phenomena that the current real estate market has been "irrational"state, one is a lot of idle land and housing, on the other hand is insufficient supply of resources, it is the "scarce" resources, chase, resulting in house prices All the way up. Now, the so-called "scarce" is not simply due to market reasons, which reflects the obvious human factors. In the market itself has not make efficient allocation of resources on the market situation, control delay, in many control means, the tax collection tool because of its economic, administrative and legal means and a set of control methods, you can System and policy are two ways to exert influence on the real estate market, property market regulation and then to become an important tool relies, however, regulation of China's real estate tax preached many problems, did not even follow the market development and changes, congenital Structural defects as well as market reaction to the rigid, resulting in our current tax system can not complete the task of regulating the real estate market. In this paper, the theoretical basis for the current real estate tax analysis and practical operation, the balance of interests as the starting point to find out the real estate tax system flaws that the current re-circulation of light to keep the tax system is not conducive to the regulation of the market should be established One kind of attention to keep stage, the core of the scientific and reasonable property taxes real estate tax system, and establish a good evaluation system in order to better play to the function of the real estate taxes due.