The issue of city’s individual housing property tax in our countrycoincided with the real estate industry booming, so it’s birth carriesexpectations that it will lower the prices. The practice of international realestate tax is not difficult to prove that city’s individual housing property taxas the main local government taxes, plays an important role in the localgovernment’s revenue and optimizing the allocation of housing resources.Despite that China’s city individual housing property tax come out with thecolor of stabilizing the estate price, it brings the promotion of deepeningreform of tax system, and also places the importance of tax law in front oflegislators once again.This paper divided into four parts, which’s research purposes isperfecting our individual housing property tax system, is divided into fourparts to study this proposition. The first part talks about individual housingproperty tax concepts, features, functions and value to support the research;The second part uses comparative analysis to analyze individual housingproperty tax of several representative countries and regions, for achieving thelearning effect; The third part is the backbone of the paper, focusing on the status and problems of pilot cities levying individual housing property tax;Finally, the fourth part forms of the purpose of the paper, providingrecommendations from the realization of property tax law, scientific design ofreal estate tax system’s elements, improving the property value assessmentsystem, and exploring and innovating property tax collection model. |