City Real Estate Possession Tax System Research

China’s economy in recent years made great achievements, the rapid growth of overall national strength. With the opportunity of China’s urbanization, China’s real estate industry in the past decade has been rapid development. Rapid real estate development, brought about a series of social problems and the Government rely on methods of administrative orders have little effect, the use of economic leverage the healthy development of the real estate industry, parties is a fundamental policy.This paper analyzes China’s current real estate tax aspects of the status quo to maintain that China’s current imbalance in the distribution of property taxes, current tax bases and tax rates set unreasonable, and not suited to economic development, the corresponding supporting system is not perfect and so on, these problems resulting in failure to regulate the real estate tax gap, increase local revenues and the allocation of land resources functions, is not conducive to the healthy development of the real estate industry. Based on the real estate industry in an important position in China’s economy, the real estate tax system and adjust the settings for a reasonable relationship to China’s tax system is reasonable and scientific, in order to meet the real estate industry and the allocation of limited land resources needs, and adjust the gap between rich and poor needs is necessary to maintain the real estate tax, especially the tax aspects of legal regulation. From the policy preparation, economic base, system preparation and implementation preparation was part of tax collection and analysis of real estate to maintain viability. Through a comparative analysis of Europe and Japan and other countries to maintain the property tax legislation and institutional aspects of China’s real estate tax to maintain links to the specific system to have their own ideas. Include:property taxes to maintain links to the choice of tax base, tax rate setting and its supporting institutional arrangements and implementation.