Study On The Reform Of Housing Property Tax In West Area

Since2003, the overheating of realty business have being starting in China. In themeantime, the Chinese government took measures of credit of all kinds、land and executiveaction, but the regulatory effect is not satisfactory.In numerous policy of regulate and control,property tax policy, based on the macroscopic, universality, indirection, dynamics andchronicity, affects several economic subject agents in real estate. Compared to other policies,property tax policy is more worthy of our particular analysis, and to feedback and correcttimely according to the conditions during performance. The thesis summarized the relatedtheory of the current property tax system, combined the principle between tax policy and thetrading volume of the real estate market, theoretically evaluated the real estate tax policyimplementation effect in Chongqing and Shanghai.The author also combined with variousbasic indicators of the real estate market, compared the western area with the central andeastern, and suggested that the tax pilot can be tested in part of western cities.The research of this thesis combines and enriches the policy detail and reality.The maincontents of paper can be describe as follows:The first part is an introduction, emphasizing the background, significance, ideas,methods, contents of this research and present research status in China and abroad. Thesecond part introduces the basic theory of housing property tax, involving the definition,character, function and relative theoretical bases. The third part expounds feasibility analysisof housing property tax on the western area in China. including the current situation anddevelopment of real estate in China‘s western area and precondition for taxing. The fourthpart introduces the sino-foreign experience of housing property tax levy, including foreign house property tax levy Experience. By the opportunity of beginning of house property taxlevy in Chongqing and Shanghai, I compared the policies of these two cities by data toanalysis and explained the executional effect of the policies. In the last part, I give somesuggestions of housing property tax reformation such as to establish several testing points inprovincial capital, to determine the standard of tax rate and free-tax area and to build moreindemnificatory housing, etc.