Feasibility Analysis, Individual Housing Owning Property Tax

Housing problems are not only economic issues, but also important livelihood issues. Housing problems are closely related to the people's living standards. In the year 2011, "housing property taxes" instead of "property tax" came into our horizon, and aroused strong concern of scholars from all fields. However, can the housing property taxes on individual housing restrain the raising up of housing prices as expected? What kind of impact can it have to our social economy? What kind of obstacles will it encounter on systematic and the operational level? Is the housing property tax program currently tried in Shanghai and Chongqing suitable for the whole country? Based on these problems, this paper analyses the feasibility of housing property taxes on individual housing from multi-angle depth. This paper is divided into five parts.Part I: Introduction. It mainly describes the research background, purposes, significance, research status home and abroad, the research contents, methods and train of thoughts.Part II: put forward theoretical supporting points and analysis the current situation of housing property taxes on personal properties. Based on the content and features of housing property taxes, by comparing and analysis of the real estate tax in the United States, Britain, Canada, Japan and Hong Kong, this paper get some experience that our country can learn from. And then, from the background of our pilot housing property tax, this paper compares the two pilot property tax programs in Shanghai and Chongqing in depth.Part III: the feasibility analysis of the implementation of individual housing property tax. Based on China's current situation of real estate tax, this paper examines whether it is necessary to implement the tax. By analysis the possible effects of the tax, the legal, economic and environmental administration, and some other obstacles it may encounters, this paper analyses the feasibility of housing property taxes on individual housing from multi-angle depth.Part IV: give if analysis to the implementation of individual housing property tax. In Chengdu, for example, through the statistic analysis of Chengdu's real estate market conditions, tax collection, tax burden and etc., to explore the feasibility of housing property taxes on individual housing in this city.Part V: reflections and suggestions. In this part, the paper emphasis on putting forward some countermeasures and suggestions of the optimization of the property tax system, supporting measures to improve the collection and management services to follow up.Finally, the paper comes to its conclusion: to implement housing property tax should be based on the need of tax reform and the need of public finances, but can not be used as a temporary measure to control housing prices. Steady implementation of property tax is inevitable, however, at present, before solving all the theoretical and technical details and other problems, it is not suitable to be promoted thought-out the country.