The Study of Real Estate Taxes and Fees in Mainland China

• Main Authors: Ko, Shih-Tsung, 柯世聰
• Other Authors: Wang, Tai-Chung
• Format: Others
• Language: zh-TW
• Published: 1996
• Online Access: http://ndltd.ncl.edu.tw/handle/17635119644905979906

碩士 === 淡江大學 === 中國大陸研究所 === 84 === 　　In December 1978 China stated her intention on economic construction and the attachment to the basic reform policy 'to develop the social productivity and to improve the national economics'. According to this principle, realty market in China has received a quick development; as realty tax is an important factor affecting the evaluation of realty investment, this paper aims at organizing and studying the major realty taxes and fees currently found in Mainland China, and summarizing all the taxes and fees in different realty activities in China, in order to provide a reference for people interested in placing investments in realty in China. In addition, this paper also studies the possible disputes on realty taxes and fees and their solutions when making an investment in realty in China, in order to reduce the uncertainty of investment. 　　Here is the findings of the study: 　　1.From the study of laws and regulations, we understand the history, objective and content of the following 14 taxes and fees related to realty. 　　They are: selling fee, contract tax, individual income tax, business tax, urban maintenance construction tax, property tax, farmland occupation tax, corporate income tax, stamp tax, foreigner-invested corporation and foreign investment income tax, town and village land tax, land increment tax, fixed property investment direction adjustment tax, and education added tax. 　　2.Tounderstand the necessary taxes and fees and their difference in realty activities of units or individuals involving in foreign affairs. 　　Realty activities referred to in this paper include realty transaction, exchange, giving, legacy and split, pawn and mortgage, lease and selling of national land. 　　3.To understand the possible disputes over realty taxes and fees in realty market in China and to propose possible solutions for them.