Yuxi City, For Personal Use, Residential Property Tax Levy Preliminary

After thirty years of reform and opening up, China has made great economic and social development achievements, overall national strength significantly increased in 2010, China had overtaken Japan to become the world's second largest economy, people's living standards greatly improved, but also accumulated Many deep-rooted social conflict: environmental pollution, serious waste of resources; social gap between rich and poor, social equity and justice to a certain extent the lack of; corruption prominent anti-corruption work long way to go; soaring housing prices, the real estate market bubble higher risk; Financial rigid expenditure pressure, increased risk of local government debt; to squeeze tax charges are serious..... if these contradictions can not be resolved promptly and effectively, will seriously hamper the further development of our economy and society, affecting social harmony and stability. Accelerate the reform of China's real estate tax system is of great practical significance.In this paper, the theory of tax administration, a comprehensive analysis of the current real estate tax problems and the United States, Britain, Japan and other countries, the successful experience of the tax system. Experience of these countries to borrow, with the current economic and social development among the series of major issues facing the analysis of the current individual residents of occupied housing on the property tax levy of the necessity and significance.Currently the State has chosen Shanghai, Chongqing, the first batch of pilot cities for the pilot, the pilot program from two cities of view, on the personal use of housing property tax levy main purpose is to curb price increases, and guide the rational consumption of residential housing, the depth of the reform is not enough, real estate taxes to maintain links to play many of the features have not been effective, the reform of the symbolic meaning and a greater demonstration effect. This paper argues that the city of Yuxi has many advantages as a pilot to integrate theory with practice, using empirical research methods, qualitative methods, comparative analysis of housing in Yuxi personal use of property tax levy was. The degree of economic development, financial income, geographical location, population size and structure of the real estate market conditions, the reform experience of other aspects of the Yuxi personal use property tax levy of the feasibility of housing, housing, personal use of Yuxi The difficulty in property tax levy are analyzed and put forward countermeasures, and put forward many elements of the design and mechanisms on the protection of the tax system, tax collection and management measures in the recommendations on the future of real estate of Yuxi development and improvement of tax policy has played some reference.