Research on how tax policy restrain real estate bubble

As the fast development of the real estate industry, a sign of real estate bubble appears in partial regions in China. The current real estate tax system exits various problems such as severely repeated tax collection in development link, unbalanced tax and fee burden between circulating and retention link, low tax rate of related tax and unreasonable tax accounting basis, unperfected kit system, insufficient tax collection and administration an so on, the regulating function of tax not exerted effectively. The text suggests that the government should lighten the tax and fee burden in development link, reform the tax collection in circulating link, enlarge the strength of tax collection in retention link, raise the tax rate of related tax, perfect the tax accounting basis and strength the construction of kit system, insuring the healthy development of the real estate industry.