房地产企业实际税负影响因素的实证分析-数量经济学专业论文.docxVIP

ABSTRACT The tax burden is closely related to the countrys economic growth and enterprise development. As being the main provider of Chinas tax revenue, the enterprise’s actual tax burden has also become the most focused and sensitive issue. In recent years, the real estate industry has been rapidly developed and grown as being one of the three pillar industries in China and also played an important role in the real estate industry. Thus, whether the real estate industry can continuously developing in a healthy and stable pattern has become an important topic for people’s living and national strategy which not only effect the development of national economy but also effect the development of urban construction. Thus tax policy makers and researchers also began to be doubly concerned about the level of the actual tax burden of the real estate industry. As housing prices continued to rise in recent years, the real estate market is extremely easy to induce foam and it is the time for government to take appropriate economic actions for the real estate market in order to control and regulate them based on the requirement that the market mechanism has been fully played. One of the most direct and effective regulation measures is the strong implementation of the tax policy. However, most of the tax regulation policies of our government are focusing only on the ease of operation and pay little attention to the effectiveness. After government regulation, the development trend of the real estate companies, the tax burden of its industry, as well as the factors that affect the real estate business tax burden, its all according to the basic theory of tax economics, using a reasonable method to assess the tax burden of the real estate industry, so as to identify the problems in the real estate tax system, make recommendations to ensure that the real estate industry can be developed in a stable and sustainable way. Scholar also did some research on actual tax burden for Chinas r