Nonoperating Lantianxian Residents Housing Property Tax Levy Feasibility Study

As an important means of conciliation economy in government departments, the tax has been regarded as the main way of regulating the real estate market many policy instruments, real estate tax as the direct embodiment of the government regulation of real estate market, the strength of taxes, in the current high real estate prices in China the situation is bound to cause the current widespread concern about how the property tax levy will become the focal point of concern, Lantian County, for background on this issue is analyzed.Firstly, the current development process of China’s real estate tax division, summarize and summarizes the basic characteristics of the property taxes in different historical periods, and comparative analysis of foreign mature market economy country estate tax policy analysis, a comprehensive summary of relevant experience abroad, which provide a strong reference for our future property tax reform to be carried out to determine the appropriate tax rate, taxable, tax exemptions and concessions range.Secondly, the analysis of property tax collection process exists, the case study method, to Shanghai, Chongqing pilot property tax levy mode, carried out a comprehensive analysis of the two pilot programs, analysis of Shanghai, Chongqing the two property tax pilot project to other provinces (municipalities) in the future implementation of property tax reform suggestions and comments.Again, selected the Xi’an Lantian County, as the research object, the use of qualitative and quantitative methods, a detailed analysis of Lantian County, residential real estate and tax developments like Lantian County, city residents as research, analysis of different ages, different income groups opinions and views of the property tax, a comprehensive understanding of the demands of the interests of different stakeholders, and provide a basis for the design of Lantian County, residents of non-space business property tax levy program.Finaly, based on the above analysis, Lantian County, residents of non-space business property tax levy program design principles, elements and supporting mechanism, initially gives the Lantian County, residents of non-space business property tax program.