HOÀN THIỆN CHÍNH SÁCH THUẾ NHẰM THÚC ĐẨY THỊ TRƯỜNG BẤT ĐỘNG SẢN PHÁT TRIỂN BỀN VỮNG

Abstract

In recent years, the development of the real estate market has made an important contribution to promoting socio-economic growth, changing the urban and rural areas, promoting the process of economic restructuring towards industrialization and modernization, and contributing to mobilizing an important resource for the state budget. To promote the sustainable development of the real estate market, it is necessary to have the presence of many synchronous mechanisms and policies, in which the role of tax policy is indispensable. Although tax policies for real estate in Vietnam have been amended and supplemented in recent years, the practice still poses requirements that need to be studied and improved in the new development context.