The Research Of Personal Housing Property Tax In China

The housing problem is an issue of paramount importance to each of us. Too hotcontemporary China, premises long market led to high prices in China is now, peoplehave been complaining. China, as a socialist country should adopt a scientific andeffective tax system, a reasonable regulation of the real estate industry. At the sametime, the lack of local financial a stable pillar-taxes to as a support, the localgovernment is too dependent on the status of the land transfer payments. Propertytaxes for individual housing to solve the above problems, achieve social fairness andjustice, and to adjust the distribution of social wealth, the reform of local governmentrevenue structure effective solution.This article is in the current context of housing tenure in the personal property taxlevied Discussion of individual housing research. First introduced the researchbackground and significance, and then pointed out that the specific content of thisarrangement, and then the relevant literature to sort out, introduce domestic andforeign experts and scholars today’s typical ideas and research results. After a detaileddescription of individual housing property tax related concepts and studies to definethe scope, first expounded the concept of property taxes, real estate taxes afterformulation based on the concept of the core of this paper the concept of individualhousing property tax. After the introduction of the necessity of individual housingproperty tax analysis, first expounded for the regulation of the positive significance ofthe housing market, and then elaborated for the regulation of incomes, promotesequitable meaning, and then expounded the significance of the local fiscal revenue.Re-introduced China’s current real estate tax system and that stage of China’s realestate tax problems. Then horizontal contrast. After the introduction of other countriesmature international regime, including the United States and Europe and Japan andSouth Korea, after analysis and then discuss the available foreign tax where ourreference. Finally Article concludes that our individual housing property tax levy mayencounter various difficulties, and put forward relevant proposals.