The Risk Of China's Current Property Tax Levy And Difficulties

As early as 2003, the CPC Central Committee promulgated the "CPC Central Committee on improving the market economy system, a number of issues" is mentioned:"the implementation of urban construction tax reform, when conditions are ripe for real estate property tax levy, and the corresponding abolition of the fees "In our discussion of property tax entered theorists. Discuss the property tax was the main purpose is to improve the tax system, the real estate related areas, reduce the real estate taxes and foreign mature market economy, national differences. However, in view of the numerous unresolved issues related to the property tax discussion was over. However, by 2009, the property tax re-emergence of the debate, but this is mainly due to rising house prices make social dissatisfaction on a number of levels, tried methords introduced to curb property tax increases too fast in the room price. It is in this background, the paper whether to act to save property tax rates and China's Wu Ye current levy of tax will be confronted with special difficulties and risks of research and discussion.The main point is this:the property tax levy will increase the cost of housing held by the holder, but difficult to play an effective inhibition of prices, it will be price fluctuations in the real estate market is more intense; the introduction of property tax The development will change the behavior of developers, resulting in increased social costs of the consequences; Property Tax in China face a number of special difficulties and risks, including:house prices fell sharply in the macroeconomic affected; countries in land use, property rights not yet clear the case of property tax collection Mianlin theory and operation of the suffering; real estate evaluation analysis can hardly achieve tax base consistent with community identity, the tax base assessment System Establishment requires a lot of social Chengben and political costs; property tax in a number of legal issues to clarify before do not have the legitimacy of the law.This structure is:The first chapter is an introduction, describes the research background, the significance of topics, research methods and technology path; The second chapter is related to the real estate property tax situation, introduce the concept and characteristics of the property tax, our room real estate tax links, as well as our land use system. The third chapter of the international reference for the property tax, property tax-related study abroad situation. Chapter property tax levy for the Economic Analysis of the effect of the use of economics models to explore the impact of property tax; fifth discussed the property tax levy in our country many risks and difficulties. Chapter VI is the conclusion.