The Influence of Real Estate Tax in China and the Countermeasures of Auditors

Abstract

As a pillar industry of the national economy, the development of real estate industry has an important impact on economic development. However, in recent years, the soaring housing prices and the widening gap between the rich and the poor have seriously restricted the healthy development of the economy. To this end, the state has carried out real estate regulation all the year round, requiring all kinds of real estate enterprises to implement the "three red lines", and the local government's real estate policies are constantly increasing. This paper analyzes and forecasts the pilot scheme of real estate tax from five aspects: the object of real estate tax collection, the pilot city, the basis of tax collection, the tax rate and the tax period, and then discusses the impact of the implementation of real estate tax and the measures to be taken after the implementation of real estate tax, hoping to provide some help for the next step of real estate tax collection in China, reduce the difficulty of tax collection, and provide enlightenment for the future audit work.