Study On The Property Tax Reform

Property tax refers to housing for levy object that collect from the property owners or users based on the residual value or Evaluation value of property. Main characteristics of property tax is strongly regional, stable with reliable sources and irreplaceable. Property tax levying not only help to strengthen national macroeconomic regulation and control ability, reasonable, adjustment, income distribution, still correct guiding consumption and effective real estate resources allocation. The current legal system of property tax is based on the1986real estate tax regulations of the People’s Republic of China ". In the age of rapid economic development, this legislation at a certain level is correct, but in many ways show a significant lag. To this end, property tax reform is a product of social development is imperative. At the same time, by a variety of market factors, the real estate market is in an unstable state, abnormal rise in property prices. The community is quite concerned about property tax reform there are increasing calls, response, out of property tax reform. Our country’s existing Chongqing, Shanghai property tax reform pilot, in the process of the pilot for suitable for China’s national conditions of property tax reform, then in pushing property tax reform nationwide.Our existing property tax reform is at an early stage, many public based on traditional idea beyond understanding the reform of property tax. At the same time, in the reform of the detailed rules for the implementation of the initial pilot, just as narrow imposition object, unreasonable plan tax basis, tariff design not science, detailed collection and management. Therefore, this paper based on our country’s existing chapter property tax reform pilot as the breakthrough point, expound the basic theory of property tax, analysis of our existing real estate tax reform pilot status and defects. Although foreign countries and regions of property tax system is different from the current property tax reform in our country, but foreign countries and regions of the specific tax system in property taxes have many successful experience. Therefore, draw lessons from foreign countries and regions of property tax experience, with our national conditions, further constructing our country property tax reform concrete tax system, to promote property tax reform, and play their due social benefits and essential target.