The Status Of Our Country House Property Tax And Reform Research

With the reform of real estate market in China, the real estate sector is enjoying a boom in recent years, and has become one of pillar industries in the national economy gradually. However, there are many prombles in the real estate market such as taxation is too low in the maintaining links of real estate, the scope of taxation is too narrow and tax calculation basis is unreasonable, etc. because house taxation system is imperfect and design of the various elements are unscientific. Corresponding, it dues to a lot of unhealthy effects such as speculating in the real estate market is serious, the utilizing of land resources is unreasonable, house prices are beyond the buying abilities of plebeian inhabitants. So, house taxation reform is imperative. People have great expectations in the solution of existing problems in the real estate markets because of house taxation reform. Design of taxation system is the core part of house taxation reform. This thesis has mainly discussed difficult problems in design of the taxation system.The thesis puts forward a design plan of house taxation system and also makes an analysis to the difficulties of the plan through analysis of house taxation system in China, design of foreign house taxation system and experiences of the two countries which have been implemented new house taxation system.The first part of the thesis introduces the definition of house tax, and the theoretical background which is mainly fiscal revenue, principle of revenue theory and the social functions theory; The second part points out the present status of house taxation system in our country, analyses the disadvantages of the present taxation system and the unhealthy influences to real estate market. Through analysing house taxation system of USA, UK, Hong Kong, and Japan, and design of taxation system of Shanghai and Chongqing which have been implemented new house taxation system in2011, the thesis summarizes the reference value for design of house taxation system in the whole country. The third part puts forward the design plan of house tax in our country after analysing the’problems in house taxation system, the experiences of foreign countries’house taxation systems, the two countries in our country which have been implemented new house taxation system and the details of elements of taxation system and institutions, etc. The fourth part puts forward the policy advices through analysis of the difficult problems in design plan of the taxation system such as levy taxes from rural residents, consideration of tax burdens of enterprises and families, establishment of real estate appraisal mechanism, system of individual declaration and property rights, etc.