Research on Tax System of Real Estate

Tax of real estate includes all steps of real estate as the important means of State's adjusting macro-economy. Levy object includes individual taxable ground and community of ground and building. There are two categories tax related: the one is tax aiming at real estate directly, including Land Appreciation Tax, the use on land in Cities and Towns, Property tax, Tax on the Use of Arable Land, the other is tax related to building, including Corporation Income Tax, Individual Income tax, City Maintenance and Construction Tax, Business tax and Stamp Duty.Tax system not only guarantee the resource of state financial revenue on Real Estate, but also keep fare of market competent. It enables the government Macro-control lever for real estate so as to be developing smoothly. The paper researches tax system of real estate and relation between real estate and market so that it conform to the need of real estate market.