Based on the background of the "supply side" structural reform, we evaluate the comprehensive tax burden of the real estate industry in 2000-2014 and analyze the proportion of the tax burden in each link. At the same time, based on the model of tax shifting and asset pricing, a model which can directly reflect the influence of each link on the price of real estate is constructed. According to the results of the analysis, put forward an optimized tax system, namely, moderate taxation tilt to holding links, combine real estate tax with land use tax, then establish the real estate tax, and reasonably determine the tax basis. The proposed scheme aims to optimize the real estate tax system, thereby promoting the healthy and orderly development of the real estate industry, to meet the needs of people's housing consumption.
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