Discussion On Reform Of The Chinese Property Tax System

Just like the Resource Tax, which not means only a tax title but also a kind of tax, Real Estate Tax could be both a kind of tax in property retains stage and a type of property tax title. Based on the property rights perspective and the economic point of view, land and housing assets (or property) should be separately taxed. The property tax is a type of property tax title on the property retains stage, including land tax and the tax on housing. It will play active impacts on the sound development of the real estate market.In our country, which is a developing country and has not enough economic strength and is developing unequally in different areas and is facing the real estate market with all kinds of problems, it is a great project to collect the real estate tax. Presently there are a lot of experiences about the property tax reform from other countries. Those countries have spent more than ten years and substantial manpower and material and financial resources, but they have significant different outcomes. In a word, it is a short way for building our successful real estate tax system to extract experiences and lean lessons about the property tax reform from other countries, and then actively combine them with our conditions to make innovations.It is the key to accurately understand the real estate tax reform for the ultimate success. Real estate tax reform is not a tool to accumulate wealth for governments and is not a short-term strategy to solving current social problems."Pursuing fairness first, giving attention to efficiency"is the essence of the real estate tax and is the navigation mark for the real estate tax reform. The implementation of our real property right law, the initiation of all kinds of finance system reforms, the foundation of the real estate evaluation system will construct a stable base and provide a powerful guarantee for finally carrying the real estate tax reform.