Study On Cooperation Reform Of Urban Land Rent, Tax And Fees System In China

Chinese real estate industry is keeping rapid development in recent years. Under such background, the fiscal revenue from urban land rent, tax and fee is also increasing gradually. Until nowadays, it still has a long way to realize a integrated and reasonable institution of urban land, rent, and fee. The sufficiency can be effected in two aspects,. First the rent tax and fee stagger wrongly, and second it is obvious that current land tax mainly concentrate on the transferring phase. So, it is a pity that the Chinese current land taxation policy can just play a limited role in controlling the over-heated real estate market and the speculative behaviors. Nowadays, real estate industry is considered as the footstone industry, and meanwhile, governments are making great efforts to enlarge the domestic demands through facilitating residential housing consumption. Under such background, it is necessary to make research aimed at the land rent-tax-fee reform.On the basis of the available researching fruits and results, the author describes the forming and reform course of land rent-tax institution, and then show us the current situation. The insufficiencies in urban land rent-tax-fee system are discovered from several aspects: Transaction methods of compensatory conveyance are single relatively, the land taxation system is incomplete, the definition of land rent-tax-fee is blurry. Then, the author comes up with the effective ways for reform. Firstly, perfect land tenancy system and conceive a new land tenancy system. Secondly, in accordance with the principle of abolishing fees, then transferring fees into tax unify the socialistic-marking fee system and strengthen the management system.In the final part, the influential factors of reform are analyzed. Firstly, using the DEA model, the author studies the validity of real estate taxation to the social-economic development. The result is that: (1 )The validity was reflected in two aspects: urbanization rate and per capita living. The conclusion shows that land rent-tax-fee system play a role in macro control. (2) It needs adjusting for the effects on GDP per person, town control earning per person and total house sell area, which means that real estate rent, tax and fee have not worked on the economy targets to the goal, besides affected by the policies always. (3) This kind of rent, tax and fee worked least on the total population and commodity...