A Study of the Control of Real Estate Tax on Real Estate Market

Abstract

Real estate tax is regarded as the last method to lower the price of real estate by some people.But the legislation of real estate tax is not perfect,and there are many ill-matched behaviors in the enforcement of tax law.What's more,the trying parochial tax law is flawy.So there is a long time to get a fair and just real estate tax law.According to the principle of tax basing on law and the principle of administering by law,scientific law and serious enforcement are necessary for a new tax levy.Otherwise real estate tax will be alien to the market rule and it is difficult to control the real estate market.Except for taxation, there are still many factors influencing the price of real estate,such as the demand and provision of market,inflation,the price of the land,and all kinds of fees.So it is impossible to successfully deal with the high price of real estate by only imposting a tax on people who possess non-business real estate.