A Study On The Reform Strategy Of China 's Real Estate Tax

For years, the economy of Chinese real estate tax has experienced ups and downs. The housing price deviates from its real value severely, which makes many people cannot afford their housing demand. However, although the government used many financial measures to adjust the real estate market, such as raised lender’s reserve, raised mortgage rate, lowered down-payments etc, it still didn’t work. During the long decades, the real estate tax seems quiet silent, which can also be said that its tax adjustment function almost disappears. In spite of the state has tried to reinforce the adjustment function of property tax, and even take Shanghai and Chongqing as the pilot cities of reform, but it doesn’t make too much achievements. This shows that the real estate tax has lost its due to regulate the market. For this reason, perfecting tax system, regulating tax’s law elements and reinforce tax collection and management system is imperative.This article take China’s real estate tax as the research object, using the method of literature retrieval, summarizing, logical reasoning to analyze the current situation of the real estate tax and the existing problems. Then described the tax system in developed countries, combined with China’s national conditions to reconstruct it. By this way of thinking, this paper is divided into five chapters: The first chapter is introduction, which mainly introduces the purpose and significance, the present research status of this paper; the second chapter describes the history of real estate tax system, introducing the tax system by data statistics, then point out reform difficulties and the existing problems in it; the third chapter make sure the principles, target, points and steps of reform, summarized the experience of America, Japan, Canada in their real estate tax system;the; the forth chapter reconstruct the tax system, put forward some innovative points, such as merge farmland conversion tax with land use tax to create a new tax, which called land occupation tax; establish the real estate regulation tax for the houses in stock etc. Then adjust the law elements specifically and perfect administration system, in the example of FengChao Real Estate Company, using mathematical calculating to evaluate the progressive of the new reform scheme in the area of the real estate market regulating; the last chapter is conclusion.