Optimized Study On Real Estate Tax System In China

Real estate is a necessary condition of mankind depend for survival anddevelopment, is the premise and guarantee of all social and economic activities to beundertaken, the basic characteristics of a concern to make the real estate industry tobecome a high degree of industrialization. The real estate tax is not only an importantsource of state revenue, but also a powerful means to regulate the national real estatemarket conditions. Especially in recent years, China’s real estate investment inoverheated real estate market healthy development challenges facing harshcircumstances, the performance of more regulation of the tax can not be overlooked.However, many of the current problems of the real estate tax system has emerged tosome extent continues to be a strong resistance to real estate development, reform andsound associated with the real estate tax system has been imperative.This paper analyzes the current situation of the real estate tax system, as well as theexistence of complex tax, tax injustice and tax unscientific and other defects, found thecurrent real estate taxes set to curb real estate speculation, stabilize prices and balancethe interests of the real estate market is very negative. Secondly, introducted of foreignreal estate tax system in four countries, and concluded that Enlightenment is worth ourreference. For the existing problem, combined with China’s development, drawing onthe experience of developed countries, proposed to optimize the design of the real estatetax system, covering optimization principles, optimization objectives, specific ideasoptimized. The basic elements of the tax system (tax object, the taxpayer, the taxrange, tax basis, tax rates, etc.) and collection methods to make the overall design, and study the various aspects of supporting the real estate tax system, the establishment ofpersonal income credit system, the real estate value assessment agencies and evaluationsystem, strengthen the real estate property right information management reforms areproposed. Again, established a tax CGE model, a social accounting matrix preparation,simulation verify the validity and reliability of optimization programs. Finally, theoptimization problem in practical considerations are given some suggestions. Throughthe establishment of the optimal design of the real estate tax system in order to haveimportant reference value to the decision-making prices continued to rise rapidlyresolved, a serious imbalance in the distribution of benefits industry, real estate andother practical problems overinvestment, improvements of real estate regulation effects.