home > Economics papers > Studies on Tax Law Issues of Real Estate Industry in Ningxia
?Abstract? Legal system of revenue of China?s real estate gradually forms as China?s economic system reforms. But because the tax system reform lags behind, there exists many problems in the real estate tax law system: The low level of tax legislation, administrative laws and administrative rules and regulations as the most part; tax burdens in real estate circulation links, no good circulation and effective utilization and so on. In addition, real estate taxation system which exists many problems in itself, such as multifarious tax, uneven burden and so on. And these also hamper the further development of real estate industry in a certain extent.This paper summarizes the reference of real estate tax collection and management to our country. From the mature practice of the developed countries, the replacement from tax adjustment to policy adjustment is the mature experience of the developed countries. It not only can change the unstable factors of the??olicy adjustment?, but also can fundamentally reverse current distortion situation of the GDP as scalping land that is the view of the local government and change fiscal revenue from one time to several times to increase the housing costs of speculative housing, so that real state market can have a healthy development.This paper analyzes and studies specific real estate tax policies and laws in intermediate links, maintain links and management links in Ningxia. Eight items of taxation including turnover tax are levied in intermediate links with complicated process and heavy tax burden; building taxes and land utilization taxes are mainly aimed at business premises in maintain links, while individual investment property is free of tax and people may own investment property without tax cost; the difficulty of management and control of source of taxation in management links further increases because information between departments can not be shared. Under current tax policies and laws, the cost of possessing more residential properties to keeping wealth is very low, and thus it can not restrain demands.Through the empirical study of real estate taxes in Ningxia, the author puts forward the circulation of real estate tax and specific tax policy suggestions of maintain links to the existing real estate tax management mode, in accordance with the principle of keeping stable housing price from the macro and easing burden of buyers from the micro. According to the features of real estate industry of our country, the author thinks that the practice condition of the single real estate tax system in China is still not mature. Compound duties of more links and more tax categories levying should be executed continually on a basis of reforming the existing real estate tax system. The author does the overall thinking in balancing the whole real estate tax levels and the levels of tax burdens of various categories of taxes. In short, the reform of China real estate tax system not only has a strong economic effect, but also a strong social effect .The choice of our reform goal should not simply aim for the housing price fluctuation, also cannot treat tax revenue individually but to follow the law of market economy development in order to promote the healthy and orderly development of real estate industry as the goal. Through reselecting taxation structure, adjusting tax burdens level, strengthening the management of tax collection and many measures, a wholesome real estate taxation system can be established.
Title: Studies on Tax Law Issues of Real Estate Industry in NingxiaCategory: Economics papers economics
Filename: Studies on Tax Law Issues of Real Estate Industry in Ningxia.doc
Pages: 138
Price: US$38.00
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Source: http://www.economics-papers.com/?p=30214
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