Research On The Legal System Of Real Estate Value Added Tax

Good tax legal system is the guarantee of the tax system.However,China’s tax law system cannot keep up with the pace of development of tax revenue,especially the value added tax law system.The real estate industry value added tax system design is a difficult and key problem.To solve the related problems is conducive to promoting the improvement of the real estate tax system and the promotion of value-added tax legislation.Because the real estate industry construction cycle is long,the transaction link is more complex,therefore the value added tax system design is very difficult,there are many factors to consider.Based on the present situation of China’s real estate value-added tax reform,this paper analyzes the problems existing in the current provisions of the taxpayer,tax method,collection management,etc.Through the horizontal comparison of Canada,Holland and other countries in the real estate industry value-added tax law system,analyzes their advantages and disadvantages,this has provided the enlightenment for our country real estate industry value added tax reform.This paper summarizes the successful experience and shortcomings of China’s value-added tax system reform in order to further guide the reform.On the basis of comparison and reference of the relevant experience of the real estate industry in the developed countries,combined with China’s national conditions,this paper puts forward some suggestions to improve China’s real estate value-added tax law system.