The real estate industry occupies a very important position in the third industry and also plays a positive and important role in promoting social and economic development.The development of the real estate industry is closely related to its tax burden,and its contribution to local finance can not be replaced.Through expounding China's real estate development and tax status,this paper uses regression model to analyze the average tax burden of the selected 32 listed real estate companies,and draws the conclusion that 17% VAT rate is suitable for the real estate industry after the change of "BT-VAT".Besides,this paper also puts forward several policy suggestions to regulate real estate industry tax system,including reducing tax burden,implementing the "BT-VAT"reform,accelerating the process of fee reform and strengthening tax evasion supervision.%房地产业在第三产业中占有极为重要的地位,对社会经济发展起到积极、重要的促进作用.而房地产业的发展与税负息息相关,其税收对地方财政的贡献无可替代.通过阐明中国房地产业发展及税负状况,并对32家上市房地产公司进行平均销售收入负税率回归模型分析,得出营改增后房地产业适宜17%增值税税率等结论,并提出了对房地产业降低税负水平、完善营改增政策、加快费改税进程和强化偷逃税治理等规范房地产业税收负担的政策建议,旨在为加快房地产业的快速发展和政府部门决策提供积极的参考.
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