Research On Property Tax Reform In China

China’s real estate tax system is along with economic development and the transformation of the real estate market gradually formed. Due to the backward of the tax system reform of itself, China’s current real estate tax system and the development of the real estate market does not adapt. Shanghai and Chongqing property tax pilot didn’t have the expected effect. It is failed, but there are lessons are worth reference. In order to effectively control housing prices, the government issued a series of measures, but got bad. In the third plenary session of 18,deepening reform of the fiscal and taxation system has become an important issue. More and more experts and scholars also study the legislation and reform of the tax law. Speeding up the legislation on the implementation of the property tax is the premise. In the past two years, property tax into the legislative process, to complete the tax revenue legal principle tasks and promote the implementation of the real estate tax reform.Based on the above consideration, study on the reform of the property tax, put forward the proposal. Promoting the real estate tax reform smoothly, optimizing the reform of the fiscal and taxation system. In this paper, using comparative analysis,case studies and theory with practical ways to expounds the theoretical basis, explore current problems that exist in the real estate tax and property tax pilot, absorb foreign tax system mode, preparation for the future real estate tax reform in our country.Combined with various experience, how the real estate tax reform, from the principle and general idea of the property tax reform, in specific tax elements and related measures put forward suggestions, further promote the real estate tax reform smoothly.