Study And Advice On China Real Estate Tax System Reform

Based on two different destinations, providing financial revenues for the public service and balancing the gap between the rich and the poor, this paper analyzes the characteristics and the different that the real estate taxation would be. In addition, the paper also give some examples as well as the conditions in China in order to make it reasonable and sound, In the end, the paper puts forward some advice for recommendations for the real estate taxations.The first chapter is the introduction part, which introduces the research background, importance or significance, concept, method, content structure.The second chapter is literature review. It introduced the domestic and foreign literature from three aspects. In the first place, the paper reviews the literature about the definition of the real estate taxation. In the second place, the paper reviews the reason why the government could impose the tax. Then the paper puts forward two ways of reforming the recent real estate taxation—making the real estate taxation to be the fair taxation or to provide financial revenues for the public service. Last but not the least, the paper reviews the literature of the mechanism of real estate tax to promote social justice.The third chapter is two ways reforming the recent real estate taxation—making the real estate taxation to be the fair taxation or to provide financial revenues for the public service. In addition, the paper provides two examples for two ways reforming the recent real estate taxation.The fourth chapter is the collection of the real estate taxation in Washington DC USA and China. Comparing the collection and administration in the two countries, it comes to the conclusion that there are some shortcomings in the collection and administration of the real estate taxation in China.The fifth chapter is the advice to improve the real estate taxation in China. The aim of reforming the tax is to provide financial revenues for the public service. In addition, supporting measures should also be necessary, such as releasing the law of real estate taxation, setting up the organization for evaluating the value of the real estate, and so on.