Research On Legal Problem Of The Housing Property Tax

Since entering the 2010, the government enhanced the regulation of the real estate market, however, it didn't have obvious effect on it. Although there're many reasons, the main reason is that our housing property tax system isn't perfect, and it has a negative influence on the regulation. This paper introduces the general theory of the housing property tax, and points out the main problems of the system in China, based on the experience of the developed countries and areas. At last, it gives advice on it. The paper is divided into four parts.The first part is the general theory of housing property tax, including the meaning, the functions, and the theories of imposing it. Firstly, it introduces the meaning of the housing property tax. Secondly, it points out the functions, such as it is the main source of local financial revenue, it can regulate the structure of the real estate market, regulate the income distribution, and promote efficiency of the spare resources. Thirdly, it introduces the theories of imposing the housing property tax, including the theory of financial revenue, the theory of benefit and payment, the theory of regulating social incomes, and the theory of resource allocation.The second part is the system and enlightenment of the main developed countries and areas. By introducing the housing property tax system in America, England, Japan and Hong Kong, it points out the enlightenment from them, mainly includes that they have extensive tax scope, the tax basis based on assessed value of the real estate, flexible tax rate, and they also have common in tax concessions.The third part points out the present situation and evaluation of housing property tax system in China. Firstly, it introduces the present situation of legislation, a series of policies and measures in recent years, and housing property tax reform in Chongqing and Shanghai. Secondly, it points out the major defects in housing property tax system and give evaluation of housing property tax reform in Chongqing and Shanghai. The main defects in our housing property tax are small tax scope, unreasonable tax basis, nonflexible tax rate. The fourth part is the suggestions on how to perfect the housing property tax in China. Firstly, it points out the necessity of housing property tax reform. Secondly, it gives advice on housing property tax reform, mainly from the payer and the scope, the tax basis, the tax rate and the tax concessions to perfect housing property tax.