A Study On The Problem Of Property Tax Reform On The Basis Of Reform Pilot In China

In recent years,under the influence of the rapid development of economy and otherfactors, the real estate price is rising rapidly.To curb fast rising prices，the governmentissued a series of administrative measures,such as limit the number of houses to buy,raisethe down payment ratio and so on. But administrative measures have the feature ofnon-persistent and mandatory. Compared with the administrative measures,tax has theunique advantage, So the government can regulate the real estate price reasonably by it.The property tax has the characteristics of continuity and operability. It can controlhousing prices reasonably, regulate income distribution, increase government revenues andpromote the social justice. In January2011,Shanghai and Chongqing launch property taxesas pilot cities,opened the prelude of the property tax reform.Firstly,Theory part firstly introduces the research background and significance,domestic and foreign literature review, research methods, innovation and inadequate；secondly，it explains the relevant theories and rounds out the course of reform; thirdly，itanalyzes the background of the pilot reform,introduce the contents of pilot program andcompares and appraises Pilot program;fourthly，it uses specific data to study the only piloteffects and problems of two cities;fifthly, it selects a few of countries to researchexperience and reference for us;lastly,this paper puts forward the ideas of reform topromote the reform of the nationwide.