China's Real Estate Tax System And Reform Measures Study

Over the last 20 years, the concern and attention about the property tax reform at the international level is rising. In China, with the rising property tax status and the exposure of the existing property tax system deficiency, Property tax reform is beginning to be put on the agenda. However, the existence of large differences and gaps in the theory of real estate tax has created great constraints on reform. Therefore, it is necessary to check the existing real estate tax Theory seriously out and to be scientifically define, so as to make a systematic and comprehensive interpretation of the Chinese real estate tax practice theoretical framework, and provide a theoretical basis for the real estate tax practice.Major study reads as follows :The first part is an overview of the literature, an account of this research background and current status of research, provided the basis for this study and determine the theoretical and practical significance and its innovations.Part Ⅱ is the overall review of the course of the property tax system development since the founding of the PRC; then analysis and explore the real estate tax structure specifically , from both horizontal and vertical perspective.Third, fourth part of the property tax category specific analysis. Chapter Ⅲ is the type of property transfer tax, real estate tenure tax category is the fourth chapter, briefed the property tax elements and the characteristics of tax elements, and its horizontal international comparisons. The two parts of the analysis provide a theoretical basis and historical reference materials for the reform of the real estate tax elements.Part Ⅴ specific analysis of the existing problems of the Chinese real estate tax, and their causes analysed. My main problem with the property tax : property tax is not uniform and beyond, the tax system irrational structure, a narrow tax base, tax on the basis of irrational, and real estate tax rental concept confusing, the taxation system and matching measures imperfections.