Study On The Tax Policy Of Optimizing Housing Supply And Demand Structure

Since china's urban housing reform to enter the market in nineteen ninties, the dweller's housing level greatly improve, the per capita living area from 17 square meters in 1996 increased to 27.1 square meters in 2006. The real estate industry with the main body of housing makes outstanding contributions to our country economy development, real estate development investment is growing at the same time drives the synchronous development of related industries, has become the pillar industry of economic development. However with the development of real estate industry, a series of economic problems, social problems also arise subsequently. Housing supply and demand is imbalance, housing structure is irrational, housing prices continued to rise, the market is run non-standard, these problems has become the real estate development obstacle, also has become our country's residents living consumption of adverse factors.Through the analy, this paper think that the unreasonable housing supply and demand structure is the fundamental contradiction of the housing market.There are many means for the government to regulate the market,and tax policy is one of the most powerful means.It is necessary and effective to use tax policy to regulate the housing market.It is very meaningful to study of tax policy effect on housing supply and demand structure and put forward the revenue policy suggestion to Optimizate the housing supply and demand structure.The paper firstly analysis on China's current housing structure,through the analysis on the reason of the unreasonable housing structure,find the housing supply and demand structure that suits our country.Then,this paper analysis the feasibility and necessity of tax policy optimizing the housing structure.The next,this paper analysis the tax policy effect on the housing sructure to find the deficiencies of tax policy in optimizing the structure.Then, this paper research abroad tax policy in optimizing the housing supply and demand structure to draw lessons from them. Finally,the paper put forward the tax policy suggestion to optimize the housing supply and demand structure.The content of the paper is structured as follows: Partâ… :the introduction part. It mainly describes the background, the domestic and foreign existing research results and the content of this article.Partâ…¡:the part of basic theory. For follow-up research needs, this part mainly make the necessary theoretical support analysis. This part mainly includes the related concepts to define, the unreasonable reason of China's housing structure, reasonable housing structure and the necessity and the feasibility of tax policy optimizing the housing structure.Partâ…¢:the research of China's existing housing related tax policies"s effect on housing structure. The paper research tax policices in the development, trading and owning links respectively.Partâ…£:the international experience. This part mainly analyse and draw lessons from the United States. Japan, Korea tax policy on housing regulation.Partâ…¤:the suggestion of optimizing the housing structure. based on the three or four part of the analysis.this part put forward the revenue policy suggestion to to optimize our country housing supply and demand structure.There are many researches on the regulation of the real estate market, with the research aspect mostly concentrated in the macroscopic aspect and the control means in the research mostly concentrated in the financial sector. There are few research on the microcosmic main body behavior in the real estate market and on the tax policy as regulation means.The innovation point of this paper is analysis of tax policy on housing structure from the angle of tax policy's effect on microcosmic main body. through taxation policies on housing supply structure effect analysis, puts forward suggestions on tax policies to optimize China's housing supply and demand structure. The deficiencies of this paper is analysis of tax policy's effect on housing structure is not deep and quantized, due to the limited knowledge, it is hard to construct model to analyse the tax policy's effect.