Studies On The Reform Of China's Real Estate Tax System

Industry of real estate has been taking an important role on the development of civil economy, and real estate tax is an important source of national finance incomes, but there are many problems in China' s current real estate tax system, which request us to reform. To reform China' s current real estate tax system, we must first know it thoroughly, at the same time, we should also realize developed countries' real estate tax systems and learn from their successful experiences.This thesis includes four parts. Part Ⅰ is the outline of the real estate tax system, first recommending the connotation, classification and character of the real estate tax, then recommending component factor of the real estate tax system. Part Ⅱ is the current situation of China' s real estate tax system, first reviewed the historical evolution of China' s real estate tax system, then systematically recommended China' s current real estate tax system. Part Ⅲ is the comparison of developed countries' real estate tax systems. In this part, the writer first defined the general characters of developed countries' real estate tax systems, then had a concrete recommendation for America, England and France three countries ' real estate tax systems, last summarized the experiences of developed countries' real estate tax systems. Part Ⅳ is the discussion on the reform of China' s real estate tax system. In this part, the writer first pointed out the problems existed in China' s real estate tax system, then defined the principles and targets of the reform of China' s real estate tax system, last supplied the policies and proposals of the reform of China ' s real estate tax system.