A Comparative Analysis Of Property Tax International

On January 28, 2011, real estate tax reform in Shanghai and Chongqing was carried out at the same time. Real estate tax reform and improvement goes into the line of sight of the masses and the stage of the society, becoming the focus of the public again. More and more residents prefer to improve their housing conditions and high-income people demand for high-grade residential, making a sharp rise in real estate investment. On the other hand, the problems in the real estate industry development are increasingly outstanding, disorderly competition, speculative excesses, prices soaring, the real estate bubble. This article tries to combine traditional real estate tax theory and the representative countries and regions in the field of real estate tax experience, to sum up the successful experience of foreign real estate tax system, to think about the characteristics of real estate tax system in China in order to establish a perfect real estate tax system in our country and promote the healthy development of the real estate market. And thus the author put forward personal views and opinions.This article is divided into five parts, the first part mainly draw lessons from the domestic literature and data, combing with basic theories of real estate tax. The second part, also focuses on the present situation of the domestic literature on China’s real estate tax system and policy, in order to compare with other countries and regions in the later parts. The third part, is mainly to go through real estate tax system in main countries and regions, like tax calculation basis, tax rate, tax administration, tax base assessment refinement. The fourth part, through the author’s thinking, in accord with China’s national conditions, on the basis of real estate tax system in our country, the author tries to put forward some practical ways, proposals and ideas to improve the real estate tax system in order to avoid detours.