The Land Appreciation Tax Accounting of Guangxi:Issues and Measures;

A Design on Perfecting Land Appreciation Tax;

Programming of reducing and waiving taxation in land appreciation tax according to policy

Based on the analysis of the policy of liquidating land value-added tax,the paper points out that it may be raise the housing price but not descend in short term,and the effects of land value-added tax on housing price in long term will be decided by supply-demand relationship.

The paper puts forwardthe necessity of levying property tax to the drawback that the tax system of the real estateexisted at present, explains the impact of levying property tax on house purchaser with ainstance, brings up the point that the land value-added tax paid by the developer s sellingtheir products can not be contained in the the property tax after the tax syste.

Analysis of Present-Land Value Added Tax;

According to the relationship between land value added tax and the cost,profit,price of real estate development project,the paper analyses the influence of land value added tax collection and liquidation on real estate development.

As one of the means,national tax administration bureau and related departments released the notice in concerning that strengthens real estate land increment tax.

Especially the land increment tax constituted recently gives a great impact to the real estate market.

This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.

In order to strengthen the administration of collection about our land value increment tax,combined with the current background of the country\'s new policy,analyze the current land value increment tax collection and management problems and to put forward a perfect countermeasure.