Property Tax Levy Method And Empirical Simulation And Its Adaptability

The discussion of the property tax has been a long time, in fact,it is a controversial topic, the levy method of different countries are also not the same. In 2011, Shanghai and Chongqing began to carry out the property tax pilot,it was the first time to impose property levy for individual housing in China, so some people said that the pilot work may open the door of the property tax levy, the property tax pilot also provides some experience and lessons for the future of property tax levy across the country. It is only a matter of time before our country begins to conduct the tax measures. For the property tax levy, the key is to select and design techniques for this tax. In this paper, we first review the mature experience in the word of the property tax levied so that we can learn their experience. In addition, we study in-depth the property tax levy system elements, including tax basis, tax rate form selection, levy object, tax breaks and so on,and determine a set of tax levy method that is suitable for our country.Using of The sixth national census data and ten percent of housing sample data and Kernel density function estimation method,we empirically measure and calculate the property tax revenue of Chongqing, Guangzhou city and Ningbo City in the five scenarios. Finally, according to the calculation results of several property tax methods in different regions (in Chongqing and Guangzhou for example), different levels of the city (in Guangzhou and Ningbo), we analyze the adaptability of methods from three aspects,which are the pressure of the individual household, the pressure of the local finance and the influence of the housing security.This paper is divided into six parts. The first part is the introduction, firstly we introduced the research background and significance, as well as the research contents, methods and technical route and possible innovation and shortcomings; the second part is the comparison of domestic and foreign literature review and international experience about property tex levy methods,also including the property tax levy research situation at home and abroad, at the same time,this part is also including the property tax levy methods of the typical countries such as Britain and Japan and other countries of all over the world,after introducing these methods, the enlightenment to our country are analyzed in detail. The third part systematically state the property tax levied by the real estate value or by the housing area? compare the proportional tax rate and the progressive tax rate and tax threshold selection and so on, by comparing and analyzing various methods,we choose the tax levy method that is suit to our country. The fourth part focuses on simulating and empirical estimating about three different cities according our selection and design of the methods,we empirical use Kernel density estimation method to estimate the three urban per capita housing area density distribution curve, then the property tax revenue were messured combined with the property tax levy scheme. The fifth part we studied the adaptability of different regions and different levels of the city from three aspects of households, local government and housing security according to chapter four. The last part is the summary and outlook, according to our theoretical and empirical research,some modified suggests of the property tax levy are pointed out and proposed.