China's Real Estate Tax System Reform Strategy Research

The real estate industry is the pillar industry of China’s national economy, China’s real estate industry in recent years has made the unprecedented pace of development. But should not be ignored is the real estate industry is becoming overheated, prices are too high, rampant speculation. Therefore, the government has introduced a series of measures to curb the excessive growth in house prices, including administrative and legal means, economic means. Dazzling limit order, the purchase order, property tax pilot, and so on, but the effectiveness of these measures is far not reached the expectations of the government and the people, the reason is because the current real estate-related tax system unreasonable and unscientific. Real estate tax as the government’s macro-control is the most stable, most reliable means could not play its due role. The current real estate tax on the one hand did not inhibit the deformed growth of housing prices, leading to the control policy of the government, the people generally harbor resentment; the other hand, it also did not play to adjust the income gap, narrow the gap between rich and poor, to eliminate the poles differentiation.This paper based the research background, this paper expounds the research of real estate tax system reform of practical significance, and illustrates that USES the method and the paper institute of innovations. Chapter2is the theoretical basis of research; this paper introduces the theory of public management theory, tax, real estate taxation theory and basic theory, research for the full text a theoretical basis. Chapter3from the dynamic development of our country from the point of view of the real estate tax system has carried on the detailed description of all previous reform are discussed in details, and the key to our country the real estate tax system present situation to carry on the thorough analysis, find out the problems in the system. The fourth chapter are the core part of this paper, this chapter first shows that China’s real estate tax system reform of the rationality and feasibility, and then to the estate tax collection of relatively successful experience in several of the countries on the review, Shanghai and Chongqing in combination of the real estate taxes pilot the achieved result, finally concluded that China’s real estate tax system reform of roughly ideas. Chapter5of the reform measures from real estate paper mainly from the legal means and real estate property management of cadastral in two aspects are discussed in this paper.