A Study On The Feasibility And Expropriation Of Real Estate Tax In China 's Individual Housing

In recent years, China’s real estate industry has been fully developed, the contradiction between supply and demand before making unilateral years, house prices rose. At a high level of prices is beyond the normal population can withstand the range, but also disrupt the healthy development of the real estate industry. In view of this situation, the Chinese government carried out macro-control, has introduced a number of notification, regulations and other policies, and in Shanghai and Chongqing commercial pilot to maintain links to levy personal property taxes in order to achieve the purpose of the real estate market healthy and stable development. Local property tax levy as an important measure to improve the tax system, not only to compensate for the lack of local finance, but also indirectly stabilize housing prices. But in the property tax levy to maintain links, non-simple conversion or tax adjustment of taxes, which in addition will allow local governments to obtain a stable source of revenue outside, will open a window of social change. Specifically, individual housing property tax levied on individuals owned housing, homeownership in life, according to the value of their homes by the property owner to pay the tax, tax credits should be worth it as the property in its possession appropriate adjustments and changes. As can be seen by the above discussion, if the individual housing property tax levy in the country overall, will involve the general public, the property tax as a means of government regulation of the housing market, it will be an important direction of deepening the tax reform.The real estate tax related to taxation of top-level design, but also with the interests of property owners are closely related. Shanghai, Chongqing and Shenzhen was the first to take the 2011 property tax reform pace, try to incorporate parts of the residential property tax levy range. Although the pilot cities have achieved some results, but there are a lot of problems. Therefore, this article through a comprehensive understanding of our policy of individual housing property tax, real estate tax for the country to undertake a study analyzing the feasibility of the first detailed analysis of their conduct, to Shanghai, and Chongqing pilot implementation of the demonstration effect, Further according to Shanghai, and Chongqing implementation deficiencies, develop appropriate and reasonable solutions, and strive to improve the property tax system more.This article is based on Shanghai and Chongqing for specific cases, for property tax issues analysis, the paper in the writing process is divided into five parts, the first part is the introductory part of the research background, significance, make current research, research methods and other issues a brief introduction, the paper leads; the second part is the theory of knowledge specific thesis presentation, provide a theoretical basis for the thesis writing; The third part is a personal property tax implementation of specific analysis, the first of our real estate development brief introduction, and then on the feasibility of a comprehensive property tax levy exposition; fourth part is empirical analysis, through Shanghai and Chongqing mode comparative analysis, find out the strengths and weaknesses of the implementation of its full effect and Comment; The fifth part is mainly based on the implementation and the lack of effect of Shanghai, and Chongqing, and to levy property tax levy scheme rationalization proposals; Part VI is a summary section summarizes the main contents of the paper, to analyze the deficiencies at its existence and future development were discussed.