作者：Xianglai Song; Changchun Feng
发表时间：2011-01-07
概要：
China is on the rapid urbanization procession and the real estate market grows very fast. There are some problems on the Chinese real estate taxation system, such as levying heavy taxes on development and transaction but neglecting property tenure stage; different taxations on domestic and foreign taxpayers, which affect the social fairness of real estate resource allocation. These problems do harm to the healthy growth of real estate market. The Chinese government wished to promote reform in order to smooth the whole real estate taxation system, and to facilitate the real estate industry more healthy. By analyzing the tax burdens on different chains of real estate industry, we give our suggestions on the reform of real estate taxation in China.
关键词：房地产税；Real Estate Taxation; Real Estate Market; Tax Burden
