| Property tax has been always the focus of the Real Estate Industry of China,when it was propsoed firstly in 2003.It owns not only supporters but also opponents. The supporters consider the imposition can promote the healthy development of the real estate ang increase local government's fianance income, but the opponents repute the poperty tax must increase residents'load and it has irrationality in legislation. But, China need a kind of property tax to increase the laocal government's income and stablize the housing maket from the nanalysis of tax structure and the health of real estate industry. So it is firstly implemented in Chongqing and Shanghai in the form of housing tax at 2011-1-28, after 5 years'imitation in some cities. Although the property tax and housing tax are differrent in the name, in fact they are the same tax which based on the immoveable property .The imposition of housing tax has great significance to complete the property institution,broaden the income source of the local government,strike the congenial capital,stablize the real estate maket,opitimize the tax of the real estate. The paper uses the prophase property tax theory as the base, fixes"rasing question——anlyzing question——solving question"reaserch thinking and chooses Chongqing as the reaserch beau. The thesis study the infulence of housing tax imposition deeply by the method including literature investigation,comparation reserch,qualitative analisis and quantitative analysis. It puts forwards corresponding countermeasures and suggestions, which can provide theory consultation and experience reference for Chongqing's housing tax further impostion and other cities'primary imposition。The thesis conduct mainly the three aspects research as follows:First, the thesis analyze the imposing model of the developed countries including the European countries,America,Japan ect by literature search. It also summarizes definition of the tax base and tax ratio , the definition free tax beau, the choice of evaluation ect. Simultaneouly analyze the course of the imposition of the housing tax , compares the difference of the housing tax in Chongqing and Shanghai.Second, the thesis choose Chongqing as the research beau, combine the qualatitive and quantitive reseach method to study the infulence of Chongqing housing tax impostition deeply.①Combining Chongqing maket present situation ,the thesis adopts investagation on net,real survey to analyze the influence of the housing tax quantatitivly and gets the main infulenced factors :Chongqing government,residents who pay tax,residents who are free for the tax,real eatate developer,real estate institution,maker psychology anticipation ect.②Thesis obtain the four major infulenced factors : Chongqing government,residents who pay tax,residents who are free for the tax,real eatate developer, from the qualitative analysis .It combines the trapezoid fuzzy number and traditional analytic hierarchy process (AHP) to structure trapezoid fuzzy analytic hierarchy model which is used to quantify the infulenceing extent of the four major infulenced factors. The infuleced extent from much to little is"Chongqing government paying tax residents real estate developer residents who are free for the tax."Third, according to Chongqing housing tax's infulence and existing problems in the implementing ,thesis propose the corresponding suggestions to improve and better housing tax in the following aspects: legislation; tax base and rate's detailing; difinitude property of the houses; the settings of the imposing agency; the choice of evaluating methods; coordinating the relationship the land grand fee and hosuing tax ect. |
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