The Research Of Real Estate Tax Reform In China

With the reform of market economy, the housing supply system of our countryhas increased from a single welfare distribution system into a diversified supplysystem to market supply. The development of the real estate industry not only toimprove the living environment, has also become a powerful engine of China’seconomic development, gained the success which attract worldwide attention.However, with the continuous development of the real estate industry, its malpracticealso unceasingly appears, the most prominent is the high house prices. Therefore, thegovernment issued the purchase policy and other administrative means to control thereal estate market, but have little effect. In view of this situation, the real estate taxreform may provide new ideas for the regulation of the real estate market.Another important question is, in the high housing prices in our countrygovernment levying real estate tax is a play an important role, especially in landleasing, have become the main source of local fiscal revenue. Despite itsrationality whether, in the increasingly scarce land resources in the background of ourcountry, this made in the land of part of the income is not sustainable, theincome gap is also need to offset by corresponding other income. Inaddition,long-standing China’s tax structure is unreasonable, especially at the local tax.Specific performance for the dispersion of China local tax scale is small, the source oftax revenue, the lack of long-term stable income, is facing the "camp toadd" reform place to levy tax to reduce the crisis. Control prices or the optimization oftax system reform, too, to solve these problems are the natural due to the real estatetax, this may be an important breakthrough.It is based on these considerations, this paper studies to China’s real estate taxreform as a topic, hope that through the analysis and thinking of existing problems, tofind effective measures to solve the problem.Through the introduction of property tax properly absorb a portion of fees,reduce real estate costs and prices will be charged at sight, in real estate developmentand construction sectors part to maintain links taxation and scattered in a numberof years to recover, so that all people of the payment period for real estate taxburden is not increased obviously. At the same time, it will promote the healthydevelopment of the real estate industry and the local finance income stablegrowth, the local governments will focus on optimizing the investmentenvironment, enhance the level of local public service.According to the background, theoretical basis, put forward the target, analyzingproblems and finally solve the problem of framework settings. Introduction mainlyintroduces why property tax reform, the research background and significance of theproperty tax, and then the urbanization and the real estate tax, to explore therelationship between the two, introduced the reform of property tax and property taxreform on urbanization urbanization role. Discusses the theoretical basis of levyingproperty tax revenue theory in view, perspective on economic policy, rights obligations and rights perspective view. Finally introduced the existing in ourcountry’s real estate tax reform goal and problems in the reform, through the studyof Japan, Taiwan and American property tax, and puts forward somecountermeasures to solve these problems, measures. As a clear housing propertyrights, property tax equity, and put forward to improve the property taxcollection system, improve the real estate tax reform legislation level etc.