Chapter
Aug 14, 2017
International Conference on Construction and Real Estate Management 2016
Study on the Tax System Optimization Scheme of the Real Estate Industry Based on Supply Side Structural Reform
Publication: ICCREM 2016: BIM Application and Off-Site Construction
ABSTRACT
Based on the background of the “supply side” structural reform, we evaluate the comprehensive tax burden of the real estate industry in 2000–2014 and analyze the proportion of the tax burden in each link. At the same time, based on the model of tax shifting and asset pricing, a model which can directly reflect the influence of each link on the price of real estate is constructed. According to the results of the analysis, put forward an optimized tax system, namely, moderate taxation tilt to holding links, combine real estate tax with land use tax, then establish the real estate tax, and reasonably determine the tax basis. The proposed scheme aims to optimize the real estate tax system, thereby promoting the healthy and orderly development of the real estate industry, to meet the needs of people’s housing consumption.
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REFERENCES
Deng, J.Q., Zhang, R. and Lei, C.L. (2011). “Empirical research on the influence of the housing transaction tax policy on the price of the research.” Economists, (10), 61–67. (in Chinese).
Liu, C.L. and Wang, H. (2009). “An empirical analysis of the effect of tax on the price of real estate in China’s cities and towns.” Economic Forum, (11), 23–27. (in Chinese).
Malpezzi, S.A. (1999). “Simple error-correction model of house prices.” Journal of Housing Economies, 8(1), 27–62.
Wang, F.L., Jing, T.R. and Dong, L.M. (2013). “The direction and path of the reform of the property tax pilot.” Economic System Reform, (5), 148–152. (in Chinese).
Information & Authors
Information
Published In
ICCREM 2016: BIM Application and Off-Site Construction
Pages: 1019 - 1027
Editors: Yaowu Wang, Ph.D., Professor, Harbin Institute of Technology, Mohamed Al-Hussein, Ph.D., Professor, University of Alberta, Geoffrey Q. P. Shen, Ph.D., Professor, The Hong Kong Polytechnic University, and Yimin Zhu, Ph.D., Professor, Louisiana State University
ISBN (Online): 978-0-7844-8027-4
Copyright
© 2017 American Society of Civil Engineers.
History
Published online: Aug 14, 2017
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Postgraduate, School of Management, Harbin Institute of Technology, Harbin, China, 150001. E-mail: [email protected]
Professor, School of Management, Harbin Institute of Technology, Harbin, China, 150001. E-mail: [email protected]
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ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.