The Problem Of Property Tax In Our Country And Countermeasure Research

With the continuous development of the socialist market economy, the real estateindustry has become a pillar industry of economy in our country, the real estate tax hasbecome the main source of revenue. As the real estate market prices rising prosperityand universality, the property tax has become maintain the stability of the real estatemarket, an important means to rein in property prices, property tax in a country’s socialand economic development play an important role in the process. Under the perfect realestate tax system, tax can offer stable sustainable fiscal revenues for local governmentsto effectively curb rising housing prices, promote the harmonious development of thereal estate industry in our country. Levying property tax is a big system constructionmeasures of the real estate market, and is an automatic stabilizer, the housing market isof great significance to perfect the real estate market, can promote the housing pricestend to be more rational level, gradually reduce the real estate bubble, stabilize the realestate market, and then achieve the healthy development of our country’s economy.At present our country a property tax is the main basis in September1986the statecouncil promulgated the "provisional regulations on tax of the People’s Republic ofChina, the provisions of the scope of the property tax levy in China, the taxpayer, thetax base, tax rate and tax preferential policies, etc. Just the implementation of the actualsituation, the property tax in our country there is a narrow range, rate setting is notflexible, imperfect legislation, and many other problems. So, as agreed at the beginningof2011part of the urban real estate tax reform pilot, Shanghai, chongqing announcedthat since January28,2011property tax is imposed. Two city real estate tax policy eachhave advantages and disadvantages, in contrast, chongqing model collection objectsincluding housing stock, the obvious impact on housing prices, the Shanghai real estatemarket factors is more complex, the property tax accounted for the proportion ofrevenue are rare. Due to the reform of the property tax pilot the two cities is small, theactual execution effect did not reach the purpose of the property tax is imposed, there isa gap and policymakers to achieve results, is not conducive to the property tax effectivecollection across the country, but for other cities nationwide real estate tax reform pilotagain provides the beneficial reference.In this paper, by reviewing the history and developing situation of the property tax,analyzes the present situation and the problems existing in the current real estate tax; After theoretical analysis on property tax pilot empirical analysis in Shanghai,chongqing, policy on the basis of the comparison of the two cities, evaluate the effect ofproperty tax; In today’s rapid development of housing market, this paper expounds theproperty tax is imposed on the local government, the influence of individual citizens,and combined with the latest data of Shanghai, chongqing property tax pilot, analyzedthe influence of the property tax is imposed on Chinese housing market; Finallysummarizes the typical national property tax to our country, combining with full text putforward the countermeasures and Suggestions to solve the problem of property tax inour country, to build a scientific and reasonable real estate tax system and perfect therelevant supporting system.