The Property Tax System Reform In China

Real estate ,as a merchandise in the marketing economy, is the basis of human's life and work ,and became an ideal object of people's house purchasing and investment.In recent years, the real estate industry in our country has headed into fast lane with top speed developement,not only has great pushing effect on the growth of GDP, also is the important growth pole of tax revenue simultanneously. But China real estate industry appears disequilibrium on supply and needs during the fast development, problems like housing price high,and many vacancies of commodity houses . So the macro adjustment is very important to estate market in our country.Tax revenue is the most commom,effective,stable macro-adjustment political instmment,it takes an irreplaceable role in the process of adjusting estate industrial structure,dispatching resources apropriately and regulating social wealth reassignment. But current estate system is not suitable for developing demand of China's estate market economy,even it suppresses estate's healthy and stable development to some extent.Obviously,to establish an scientific and reasonable estate tax system has theoretic and realistic meaning.Bases on the analysis on history and condition of real estate tax system in China,the existing problems and causes of tax,the author refenrences from successful experience at home and abroad,seeks thoughts of reforming estate tax system and puts forward countermeasures.Goverment will pratise finance departing mode,and take estate tax as a major local part,adjusting tax system,simplifing taxation,collecting tax on the right time, according to market value,then straighten taxes out.The article suggests that the reformation of real estate tax system is a progressive course,and it also is the process of the public admistrators adjusting current public policies. It treatises real estate taxiation reformation is the result of various system's interaction and intercoordintaion.Only these systems' coordintion can really yield its power and ultimately obtain the success of real estate taxation reformation.