The Target Selection And System Design Of Property Tax Reform

As the gradually increase of Our government’s control power to the real estate market and the promotion of Property tax pilot program to national, The reformation of Real estate tax become the hot spot of public once again. How to build the property tax which is suitable for the situation of China, and Play its important role of income regulation and wealth distribution as well as making the real estate market healthy development, this Become the main research direction of the people from all walks of life. Facing the opportunity of reform, it is very important draw lessons from foreign mature market of real estate tax experience.This article mainly analyzes the gain and loss of China’s current Shanghai and Chongqing property tax pilot scheme, and the research of mature foreign countries property tax. through comparison and analysis, find out how to advance our country real estate tax system. This paper mainly through the following three aspects:The first part mainly discusses the basic concept of real estate tax and tax nature of the property tax, and then we focus on the analysis of the real estate tax economy, through detailed analysis of the property tax of absolutely tax incidence and the balance of budget, it has been clear that the goal and function of property tax, should further illustrates its role in the social economy.The second part of the brief analysis of the only two places property tax pilot reform main content, and according to its content and effect according to its content and put forward its own views, with respect to its outstanding highlight and disadvantages are analyzed, finally separate elements according to the tax system are discussed.The third part focuses on the various aspects of foreign real estate tax, such as tax calculation basis, tax rate and deduction, tax administration, tax auditing, tax base assessment and tax dispute with the various aspects, which fully detailed introduces the implement situation of real estate tax in many countries around the world.Finally, through the analysis summary, the conclusion is drew that it is time to put forward a clear goal and direction of property tax reform in China, and the main ideas of real estate tax reform, including the specific nature of the property tax and tax purpose, perfecting the tax design, proposals to reform property tax collection and management mode, etc.