The Policy Adjustment Orientation on the Real Estate Taxation-Based on the Study of the Real Estate Tax Burdens

摘要

Many problems have emerged in the rapid development of real estate industry since 2003 in which the oversized house-price has become the focus of various social problems and conflicts in China, however, with the expansion of financial crisis initiated by crisis in subprime lending since the fourth quarter of 2007, real estate market has entered into another new round rise after transient recession. How to enhance the healthy development of real estate industry by taxation policy reform is worth discussing. However, taxation policy adjustment would be dependent on the investigation of the real estate tax burdens and the analysis of tax effects on housing prices. This paper would probe into appropriate real estate tax burdens level for healthy development of real estate industry in China and propose that how to adjust taxation by dissecting tax statistic data.