The Difficulties In The Property Tax Reform And The Countermeasures

We can see that the current social development more and more quickly respond to the call of the country, urbanization has become increasingly popular. Public service this demand for increasingly strong, while demand is the need to use the money to meet. Local governments in order to meet the growing demand for public services, tried various methods to raise money, but does not match the current financial authority with real power, local financial pockets can not take care of themselves. Face performance pressure, local governments prepare land drilling regulatory loopholes to take advantage of land transfer. Soon, the government benefited in, real estate prices are soaring again does not fall. Local government short-sighted not to issue a development perspective. Such revenue and fundamentally unstable and can easily lead people to change. At this opportunity, state advocates the introduction of property tax. But also opened two pilot cities, but the pilot was certified results that even slightly, we recognize that the large-scale introduction of property tax side to Japan for a long time, there are too many problems and difficulties before us, need to solve them.In this thesis, literature, comparative analysis of various research methods, empirical analysis and other taxes on the property were studied and analyzed in order to play a more effective role in the regulation and control of property taxes. The first part introduces the basic concepts of property taxes, features and theoretical basis. The second part of some developed countries and developing countries, for example, to analyze their form of property tax, tax relief, and some visible defects, as well as their property tax reform what our guidance. The third part through quantitative and qualitative analysis of Shanghai and Chongqing property tax pilot to explore the difficulties of real estate tax reform, summed up the lessons of reforms, tax reform should guide our development in which direction. The fourth part of the country if you want to reveal in the future large-scale comprehensive property tax levy, will face problems and the corresponding countermeasures for China to implement property tax next recommends.Property tax levy is a hot topic in society, it is related to the interests of the community:the buyers worry about property taxes affect the price, the developers worry about the long-term development of the real estate industry, the state will even worry about whether the property tax levy will be contradictory local financial revenue and expenditure have an impact on the current policy of opening up two children, the real estate market is sizzling again, the camp changed to increase work also in bloom, the local financial revenue and expenditure contradiction aggravate, if comprehensive property tax levy will be the main source of revenue, so this study property tax reform-timed, significant hope of property tax levy will provide more ideas.The innovation of this thesis are as follows:(1) innovation topics. In the current context of the camp changed to increase local financial intensified conflicts, can influence the selection of local property tax revenue to be discussed, there are innovative.(2) New proposals.Because of the tax levied for the more familiar terms, aware of our citizens pay taxes consciousness, we put forward new proposals need property tax reform to broaden the tax channels:one levied at the source. When individuals buy a house, talking about property taxes and other taxes, along with the deed together withholding. Second, in the sense of more popular business tax situation, it can make individual counterparts, the unit withholding property taxes. Third, increase the tax campaign to increase awareness of citizens to pay taxes. Self-reporting by the individual citizens. Fourth, both for real estate, by professionals, such as tax staff, the use of real estate registration system, leak filled. Broaden the channels after tax, the new property tax levy will collect all due taxes, bigger play their own role.