Research On Legal Issues Of Real Estate Tax In China

In the world of real estate tax has a long history, medieval Europe began to levy propertytax, our country also as early as Zhou Dai had "Chan (CH á n) cloth" this is equivalent to theproperty tax. In recent years, with the rising and rapid development of China’s real estate marketand the real estate price, buy a house, buy a series of problems to your room, room, the realestate market caused great concern in society. And the public to the real estate tax high degree ofconcern, related research on property tax the academic and practical circles have been heat is notdecreased, showing a pattern of colorful.In January28,2011, Shanghai, Chongqing two official launch of property tax pilot work,this is the first time for individual owned housing maintain links taxation. The two real estate taxrules in coverage, object of Taxation, tax policy, tax rate setting, tax purposes and duty-free areaare not the same, but each have their own characteristics, so the degree of inhibition on prices aredifferent.This paper starts from the concept of property tax has analyzed the domestic and foreignresearch present situation of real estate tax, on the basis of the analysis, summarized the modeand characteristics of foreign real estate tax and foreign experience to our enlightenment, laid thefoundation for the design of comparative analysis and reform program for the status quo ofChina’s real estate tax reform the.Followed by analysis of the status quo of China’s real estate tax, including property tax levyof property tax policy background and significance, an alyse the existing Shanghai, Chongqingtwo city property tax pilot problem carefully clear the current real estate tax in china.Finally, the analysis of various aspects of the property tax based on the real estate taxsystem, establish and perfect the necessity in our country, and aiming at the existing problems ofChina’s real estate tax gives a series of suggestions.