House Tax: Theoretical Research And Positive Analysis

Quite recently, the reform of house tax has drawn broad public attention. Agreement that the house tax system should be reformed and fixed as soon as possible has been achieved by both theoretical researchers and practical workers. This paper discussed the reason and significance of house tax reform basing on the current condition of revenue system, economical and social development in China. After theoretically analyzing the meaning of house tax combined with its characters and functions, various practical taxation methods and their common factors in different foreign countries are compared, and then the evolution and problems of house tax system in China is presented. Furthermore, a basic concept guiding the house tax reform is brought up based on feasibility analysis of both theory and practice, i.e. improving the house tax legislation, combining related taxes and fees, unifying the tax law, simplifying the tax system, reasonably determining the tax rate and tax reduction/exemption range, moderately releasing the power, and setting up related systems such as real-estate evaluation system.By taking advantage of house tax reform, we should make house tax the main resource of local taxation. The implementation of house tax not only will be helpful to the healthy development of real estate market, but also more importantly, will have great impact on the relationship between central and local places, the relationship between different levels of...