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1、AbstractSincereformandopening-up,withtherapiddevelopmentofoureconomy,thedevelopmentoftherealestateindustryisincreasingrapidly.However,thereexistmanyproblems,forexample,thesaleofrealestateisstagflation,thenumberofstockroomisincreasing.Alltheproblemsneedthegovernmenttoencourage
2、andtosupportforhealthydevelopment.Becausetherealestateindustrystartedlateandislackoftheoreticalandpracticalexperiences,itgeneratesalotofproblemsandcontradictions,forexample,theunreasonabletaxstructure,repetitivetaxing,Tax-paynon-complianceandsoon,whicharecloselyrelatedtothena
3、tion’sdevelopmentofeconomy.Theseproblemsaskforustoresearchtherealestate-relatedtaxtheories,toanalyzesissuesinthecourseofthetaxeconomicoperationandthentosolvethemwithanyadministrativeandpoliticalmeans.Theoriesthatthetaxsystemoftherealestateindustryandtherealestatedevelopmentha
4、vebeendiscussedinthispaper.ThepaperanalyzestheexistedproblemsintherealestateindustryinYunnanprovincethroughanalyzingthecurrentsituationoftherealestateoperation,theincreaseoftaxrevenuesandtaxgross.Thereexistalotofproblems.First,thetaxstructureisunreasonableanditleadstorepetiti
5、vetaxing,suchastherepetitivetaxingbetweendeedtaxandstampduty,urbanandrurallandusetaxandhousetax,whichleadtooverchargedtaxesandfees.Second,duringthetaxsupervision,thatthesupervisionmechanismisimperfectandthelawenforcementandpunishmentarenotenoughleadstotaxlossandtaxevasion,whi
6、chresultsinfurtherlocalfinancialrevenueloss.Theaboveproblemsaregeneratedbymanyreasons.Thispaperanalyzesthereasonsfromfouraspects:taxburden,taxpolicy,taxsupervisionandtaxcompliance.Forexample,thetaxburdendistributionofrealestateindustryisnotreasonableandthetaxscaleoftherealest
7、ateindustryissmall,whichcontributeslittletofinancialrevenue.Inviewoftheexistingproblemsandcontradictionsandinaccordancewiththerequirementsofthepropositiontopromotethedevelopmentoftherealestateindustry,IIthispaperpresentssomesuggestionsontaxpolicytopromotetherealestateindustry
8、inYunnanprovincetodevelopstablyonthepremiseoftheprinciplesoffairness
