Perfect The House Property Tax System Of Our Country

The house property industry is one of the most important industries of China’snational economy; real estate-related taxes play a vital role in the healthydevelopment of China’s real estate market. The State Council issued “The views of thepriorities of the deepening of economic reform in2010”, in the views push forwardthe reform of property taxes gradually. In1986house property tax regulations wasestablished. These regulations have been implemented for26years, whosebackground has undergone tremendous changes.Firstly, the author analyzes the concept and characteristics of the current houseproperty tax, established effects and targets of the house property tax. Secondly, thehistorical background of China’s property tax system to review, analyze the status andproblems of China’s property tax system, Chinese house property tax levy more onexchange procedure than on maintain procedure. And there are still other problems,such as imposing too narrow, heavy taxes and oversight mechanisms opaque. In orderto meet local raise incomes and promote the sustainable development of the real estatemarket, the premium recovery and regulate income distribution gap between thedestination country must be to perfect the existing property tax. Furthermore, theauthor analyzed and compared house property tax of the America, Japan and HongKong. Finally, the author makes supporting reform measures of the tax element of thecollection and management system.