Study On Instauration Of Private Housing Property Tax In China

Since reform and opening up policy, all the world marvels at our quick economic takeoff. Especially after the implementation of housing reform, the real estate industry develops quite rapidly, and it has a giant impact on china's economic growth. The prosperity of the real estate industry not only improves our citizens' average housing quality, but also makes outstanding contributions to modern city construction and the city outlook. We have nine hundred million peasants. Recent years, the urbanization policy of the government, the progressing elaboration of safeguard measures, the acceleration of the transference of the rural surplus labor force, and the improvement model of housing demand etc., all these factors indicate that our real estate industry overall is in great demand, which provides strong motivation for its long-term development. But at the same time, the housing supply was in a tense situation, not only because of the rareness of the land resources, but also, maybe more importantly, because of various non-standard behaviors in real estate industry:house developers store up the land, but they don't sell it until its price raises; estate agents don't want to sell the houses at a relatively low price or they give wrong information to consumers; speculation in real estate industry and so on. Many factors, such as the big conflict between supply and demand in real estate industry and the rising price expectation of the houses, lead to the rising price of the houses in almost all the cities around the country, and the price of the new houses even reaches forty thousand yuan per square meter in some first-tier cities. The high house price causes people's strong discontent, which is harmful not only to the long-term development of the real estate industry, but also to the building of the harmonious society. How to make the house price at a reasonable level, and to guarantee people's basic housing demand, become our society's important studying subject.The paper studies this subject from the perspective of reform of the real estate tax system. Firstly, the paper introduces the research background and meaning, research structure and content, study method and innovation. Secondly, the author states the study situation of scholars at home and abroad in real estate industry, such as principles of property taxation, theoretical foundation and different views of domestic scholars on private housing property tax. Thirdly, the author interprets theoretical analysis of private housing property tax, about its meaning, types of instauration aim, revenue importance influence factors and prediction analysis of its effects on housing price. Fourthly, the author analyzes the necessity of the instauration of private housing property tax, about the development characteristics of Chinese real estate industry, present tax system and its problems, the positive meanings of its instauration. Fifthly, the author designs tax system of private housing property tax in our country based on comparative analysis of real estate tax system in typical countries and regions. Finally, the author states the procedure conception of the instauration of private housing property tax in China, first resolves taxation difficult problems, then puts forward some policy suggestions.The author thinks the paper studies the problem from the perspective of reform of the real estate tax system, which not only has strong theory significance, but also has vital practical significance.