Real Estate Tax Problems And Countermeasures Research In China

The tax system of China’s real estate industry self built(after the founding of the PRC) can be divided into the initial stage, development stage, restoration stage of stagnation, reform and perfect the four stage, various problems for countries aiming at every stage to produce more timely introduction of regulatory measures to improve the steady growth, which will support the real estate market. Since the development of rapid real estate development, become the important pillar industry of our national economy in a few years, both in their own development is driven by the development of the building industry, manufacturing industry, however, the real estate industry fast development, so that China’s current real estate tax system exposes the corresponding defects the problems and defects of the system, the inherent more influence on the real estate macro control normal play. Although, the policy making departments are aware of system and market adaptability and improve the regulation and control not make corresponding policy measures, but there are some limitations and specific timeliness,failed to fundamentally solve the problem of the real estate tax system and the tax system reform of real estate as a major focus of current.This paper studied the status quo of the domestic real estate tax system, analyzed and discussed the existence of the real estate macro-control problems and defects, thus combining the general direction on tax system reform in the new situation with the actual theory and perfecting the system of measure. The article can be divided into six parts, the first part is the introduction, mainly expounds the research background of the real estate tax system reform and its significance, and introduced the related research situation both at home and abroad. The second part briefly introduces the domestic real estate tax system theory, through theoretical analysis of real estate tax meaning and establishes the theoretical basis of. The third part discusses the development situation of the international real estate system, and some typical areas of real estate tax analysis.The fourth part analyzes the policy on China’s current real estate. The fifth part, the effect of implementation of the pilot reform examples in Shanghai city and Chongqing city as the regulation of the real estate tax system reform of real estate, from the real estate tax system angle pointing out the deficiencies existing in real estate industry. Thesixth part improvement proposals to reform the tax system is proposed from multi angle.