The Exploration Of The Present Reform Of House Property Tax In China

The persistent and rapid rise in housing price and the booming real estate market affect every person in China . Meanwhile , house property tax , a little tax in China , is concerned by the government and the public . Since the government introduced the unified norms property tax in 2003 , it has been trying to promote the reform of house property tax , which indicates the importance and difficulty of the reform . So far it has not got great breakthrough , there are many reasons , among which lack of practical and feasible reform plan is an important one .By analyzing the related finance , tax , the background of property rights system and taking note of the successful experience that the Asian countries with similar situation have got in the reform of house property tax , this paper puts forward the opinion that the promotion of the reform can clearly define the exemption about non-profit individual real estate in the current regulation , expand collection range and improve control function , which will help to balance the gap between the rich and the poor , to promote the sustained and healthy development of the real estate market and to further advance the reform , thus constructing the harmonious intensive society .