Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

China's real estate tax system and reform of

Author QinZuoJiu
Tutor LiuHongWei
School Shandong University
Course Business Administration
Keywords real estate enterprise tax system tax rate framework
CLC F812.42
Type Master's thesis
Year 2006
Downloads 872
Quotes 2
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Real estate industry has become the mainstay of Chinese national economy, taking an important role on development of the economy, and real estate revenue is going to be the important source of finance incomes. With the deepening of Chinese economic reformation, after the integrative accession of international economy turn quickly, the current real estate enterprise tax system exposes many problems and already can’t adapt the developing request of the Chinese real estate market economy, it will ask us to carry on reformation. At present, Chinese economy is still influenced by the limited domestic demand, and the startup of the real estate market can effectively stimulate the growth of whole economy. The tax regulation is the sensitive policy that influences the real estate industry, it should also continuously perfect along with the healthy development of the real estate industry. Enhancing and perfecting real estate enterprise tax system and promoting it according with economy development is the important contents of the current Chinese real estate industry revenue work. We must be familiar with it thoroughly, at the same time, we should also know the other countries’ real estate enterprise tax system well and learn from their successful experience.This thesis described the contact of the real estate enterprise and the real estate revenue, reviewed the historical evolution of our national real estate enterprise tax system and function within our national tax system. This thesis introduced the evolution and characteristics of tax system of the United States, Japan, British etc., putted forward a learning means. First, it introduced the existing problem of Chinese real estate enterprise tax system, pointed out its shortage, such as tax lawmaking, tax system framework and tax assistance system, etc. Then it particular analyzed the reason that existed in produced to the Chinese real estate enterprise tax system shortage. It introduced the principle and purpose of perfect Chinese real estates enterprise tax system, from the perspective of the limitation of Chinese real estate enterprise tax system, this paper makes a particular analysis on concrete instances; it compares the present condition of many foreign real estate enterprises tax system, so we obtained some valuable references. It evaluates the Chinese real estate enterprise tax system with theoretical and empirical methods respectively and points out an existent problem of tax system structure, and makes some advice to perfect Chinese real estate enterprise

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