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The real estate industry tax system at present in China is founded at the basis of1994’s. It mainly involves12taxes categories, in which seven tax objects imposed directly and five categories relates closely to real estate industry included.The tax system of China’s real estate industry at present is according to the demands of the ecomy’s development, and play a great role for the real estate industry as well. With the development of the ecomy, too many problems of the tax system of real estate industry can be seen. For example, irreasonable taxes setting, serious double taxation, irreasonable taxes basis, unfair burden of taxes, unclear preferential tax and the lack of human phenomenon collection and management.All the countries in the world to promote the development of real estate industry in succession, on the real estate tax system reform and perfect, and formulated a series of real estate business in the preferential tax policy and measures. And China belong to the Asian country of Korea, economy, geography and culture have many similarities, but also long after the tax system reform and perfect, make Korea real estate enterprise tax system tends to be mature. In the categories of taxes, against South Korea real estate enterprises. There are mainly5kinds of taxes, tax less, easy collection and management, at the same time, South Korea for the sale of real estate, leasing and labor value added tax; South Korea in the real estate enterprise tax burden is light, the government has discretion; Korean tax incentives have legal system the features, in the form of law established the" tax" case method of limits, unified and standardized real estate enterprises preferential tax policies, and the tax preferential policies based on indirect preference; in tax collection, tax basic law, South Korea to the tax crime punishment law, tax collection and management law and other laws and regulations in the form of the basis the tax registration, payment, inspection and punishment. At the same time, South Korea for the convenience of tax collection and management, establish an advanced information system, the information system covers the tax collection, payment and regulatory aspects, thus improving the tax execution efficiency, and the information system will tax collection departments, banks and enterprises and other relevant departments for information sharing, coordination of various departments linkage the real estate business tax way more streamlined.This paper study the getting, profits and holding of some relevent taxes categories, according to real estate tax division method on real estate economics. Take the two countries’ real estate enterprise tax system as the research object and analyze it comparatively from the aspect of the two’s involved tax levy object, the tax burden, tax breaks and real estate enterprise of tax collection and administration that involved in the two country’s real eatate enterprises. We try to find out the existing problems and insufficiency of current tax system of the real estate enterprise, and to provide countermeasures referring to South Korea experience.
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