Research On The Property Tax Reform Of China

In recent years, real estate prices continued to rise has become a hot topic widelydiscussed by ordinary people the streets, coupled with the rapid development of the realestate market, many domestic and foreign experts and scholars on the state will concernhow the cast of the real estate tax reform attention. The real estate industry plays adecisive weight in the field of our national economy, while many problems exist in theimplementation process of the current real estate tax is gradually being revealed, so thepilot property tax and property tax reform programs have also been many experts andscholars continue to discuss the process of gradually taking shape, but more involvedrelationship, has not yet been cut open its mystery.2012"two sessions", the majority ofdeputies and committee members talked about housing prices continued to rise, theproperty tax levy has thus become the central government had to face the pressing issues.In this paper it is in this case, starting from the basic theory of property tax, by drawingon the basic experience of the countries in the property tax system and its reformseriously the necessity of China’s property tax levy. At the same time, with theintroduction of the pilot cities of Shanghai, Chongqing, and Dandong, Henan specificcircumstances, the difficulties of our country to levy property tax, feasibility and theintroduction of the opportunity to select a full analysis and demonstration, and theproperty tax levy the right time and supporting policies.Sound real estate tax is an important symbol of a country’s tax system is perfect, showingthe status of the real estate tax in the country’s tax system can not be replaced and howthe property tax for the Chinese real estate market is facing bottle necks. The reform isparticularly important. The reform involves the interests of all parties, so the resistancefaced by the property tax reform, difficult, very difficult task. Our aim is not only to thecurrent taxation system be corrected, but also to establish and improve the real estate taxsystem, China’s real estate industry toward a healthy, stable, orderly direction of thecontinuous development and economic and social prosperity, stability and tremendousand profound impact on sustainable development.