The Problems Existing In The Tax Policy And Perfecting Countermeasures Research Of Controling Housing Prices In China

The real estate industry is a pillar industry of China’s national economy, has played a great role in promoting China’s economic development、the improvement of people’s living standard and the process of urbanization. China’s real estate market booms over the past decade, house price’s rising, the trend of overheating process in the real estate market has becomed the major problems in economic developing. Based on concerns about the real estate bubble burst, the government has repeatedly introduced a macro-control policies, including real estate tax policy plays an irreplaceable important role. It is the intervention in real estate prices, the real estate market supply and demand balance adjustment, is an important economic lever in the efficient allocation of resources to guide real estate plays a pivotal role. But why more and more stringent regulatory policies exist, but the higher price? Regulation of the real estate tax rates have an impact on how the tools, how to optimize the regulation of tax policy has become a hot topic in academia. This status quo from the real estate tax policy, tax policy effectiveness to control prices, the current real estate tax problems of regulatory policy, price control policy to choose to study the characteristics of the times and adapt to an effective tax regulatory pathways.The first part is the conceptual and theoretical basis. Through literature study comparing the theoretical analysis of the real estate tax policy, the regulation means regulation of the real estate tax policy effects and regulation of the status quo.This second part of the last five years, the tax on the price control policy analysis of effects. Through domestic and foreign tax instruments utility analysis, research real estate tax instruments in different aspects of different regulatory effectiveness, to help us analyze our real estate tax rates in the regulation of the problems existing in the processThe third part of the tax policy to control prices the best choice. In comparing the domestic and foreign real estate regulation policy, on the current status of the real estate regulatory policies to make the right combinations. Real estate taxes to the best combination of tools to change the current tax status of inability to control prices, and guide the healthy and orderly development of the real estate market.