Propcrty Tax Policy And The Residents Of The Purchase Intention

Since the21st century, the government has established a series of policy support for the teal estate that has became become a pillar industry. In addition, domestic and foreign investment in real estate,and the Land premium rising, Led to China’s housing prices rose rapidly in the last decade. The high prices in several major cities have even seriously out of people’s real purchasing power,and affected our normal living conditions. So governments have taken a series of administrative and economic control measures to control its price rose too fast. For the real estate market, housing demand is an important part. The property tax will take a profound impact on the demand for the purchase of the residents. So studding the property tax’s impact for residents purchase demands has a very important theoretical and practical significance.With the current real estate tax system,based on the comparison of domestic and foreign countries, this paper analyzed the problems and in the current real estate tax. The thesis study found that the current real estate tax is on narrowly tax unreasonable and confusing. So expanding the, using assessed value or the present value for the tax base, reducing the names of various taxes are the important measures. In order to make more reasonable property tax levy, with the basic requirements of pilot property tax policy background and public finance framework, this paper gave the following suggestions:Firstly, establish and improve the personal property registration system. Secondly, establish and improve the property tax assessment system. Thirdly develop a reasonable property tax reform policies. Fourthly,improve tax administration and property tax levy system. Fifthly, open the tax purposes. The last one, publicize the role of the property tax levy.Simultaneously, through questionnaires this papers survey the households owning housing condition, willingness to purchase, information of real estate tax policy, estate tax policy program in three municipal districts Yinchuan. It studied residents’different choice behavior in he different tax rates. The results showed that an acceptable tax system for the residents of Yinchuan should be that:Using assessed value or the present value for the tax base, Announcement of the new taxable Price Every year or two at the rate of0.736%, carrying out relief measures for the qualified residents.