The Research Of The Reform On Propertytax In Shanghai&Chongqing

In January28,2011, Shanghai&Chongqing took the lead in thehousing property tax reform pilot, to the personal non-commercial propertytax. The reform has sparked widespread social hot debate, debates mainlyfocus on the property tax pilot reform of the legitimacy and rationality. Thispaper is trying to conduct a comprehensive review of this reform, and toclarify the main content of the reform pilot and difficult priorities based onsummarized the debate of the legality of two angles from the basic theory andpragmatism the answer to the legality of the pilot reform, and comparativelaw analysis, drawing on international experience to further deepen thereform of China’s real estate tax.The first chapter is the analysis of Shanghai&Chongqing property taxpilot reform content. Introduce the background of property tax reformbased on the detailed analysis of the real estate tax reform and focus oncontent, parse its function and role, from the tax base selection, evaluationmechanisms, tax incentives, taxes, the right to relief regime the elements start, the comprehensive evaluation of the Shanghai&Chongqing pilot propertytax reform.The second chapter attempts to answer the legality of Shanghai&Chongqing pilot property tax reform. In based on inductive Legality focus,try to use the "benefit theory" and "new theory" perspective, as well as fromthe perspective of "the legality of the tax policy" to answer the real estate taxreform legality.The third chapter is my personal recommendations on deepening thereform of the property tax. On the basis of comparative law research, Ipropose to deepen and improve the legislative system of property tax adjusttaxation system design, to expand the supply of affordable housing, to protectthe property rights of taxpayers four angles, and give a perfect views of thereal estate tax system.