Study On The Equity Of Real Estate Taxation

Building a harmonious socialist society is a unified goal what our country fighting for, but the continuing widened gap between rich and poor has become the biggest obstacle to it. With the enlarging gap of income, Gini coefficient representing the country's distribution of property is also rising, indicating that the degree of inequality of the property accumulation is accelerating. What is the reason for our growing disparity in distribution of wealth currently? The answer is various inevitably, but real estate is one of the important factors, because real estate is an important manifestation of personal property for most Chinese families. At present, our country's gap between rich and poor is widened increasingly, which becomes the main goal of the government macro-control. Therefore, how to reform the current real estate tax system to offset the function of lack between rich and poor has been imminent.This text analyze the problems existing in the real estate tax's function of equity and have a conclusion that property tax reform is necessary to hasten equity in our real estate tax system. In China, real estate tax system that pays attention to equity is still a new thing, so we need to learn advanced experience from developed countries. After fully studying the advanced experience and analyzing the actuality of our real estate tax, this text has put forward a comparatively integrated design of property tax in China, and also researched the related issues that can hasten equity in the process of enforce real estate tax.This text has theoretical and practical values on the fair distribution of social wealth, narrowing the social gap between rich and poor, reforming China real estate tax system to promote the healthy development of China's real estate industry, facilitating to improve our local income and expense system.