Study On The Reform Of House Property Tax

House tax refor m is a hot topic in today’ s society. House is of a long-term significance for the development of a country and can bring happi ness and joy to the residents of the country. Therefore, house is an indispensable treasure for both the country and residents. Nowadays, with th e continuous development of economy, the real estate business in China has rapidly de veloped. And the rise of the real estate business also provides a powerful booster to the sustainable developm ent of the society. However, with the continues deve lopment of the real estate industry, the phenomenon of "hot housing speculation" a ppeared, which caused attention from the country and the broad m asses. Therefore, China’s law on real estate tax law should face this phenomenon. The tax b asis of China’s law on real estate tax is som ewhere unscientific and the scope of taxation is not wide enough. Therefore, as for the real estate in our country, how to improve the relevant legal system is an urgent problem to be addressed.Except the introduction, this paper consists of four chapters as follows:Chapter I is about the theoretical f oundation of housing property tax laws and systems. From the related concepts, related principles, and functional positioning of the housing property tax, the theoretical foundation of housing property tax laws and systems are described to underlay the next sections theoretically.Chapter II is evaluation and analysis of practicing of the housing property tax laws and systems in China. In this chapter, the Chinese housing property tax laws and systems have been shackled, irrationality in housing property tax reforms of Shanghai and Chongqing has been analyzed, and hyste resis with Chinese housing property tax systems as well as resistance to China’s housing property tax reform has been pointed out. Although the housing property tax re forms in Shanghai and Chongqing have aroused extensive disputes, they should not be thus suspended, but should be improved by combining all benefiting views instead.In Chapter III, international experience of housing property tax laws and systems have been studied. On the basis of cons ulting and analyzing dom estic and overseas related literature carefully, the housing property tax laws and systems of the US, UK, Japan and Taiwan have been analyzed.Chapter IV involves the problem s with China’s housing property tax laws and systems reform. Suggestions have been m ade to legislation of the housing property tax. It’s suggested that the legislation level be promoted, participation by the ordinary people be increased in the legislation process, and the lo cal governments be authorized appropriately to levy the tax. Meanwhile, the housing property tax system design has been discussed in detail from the taxation scope, taxation basis, tax ra te and preferential policies.In short, it is hoped that the paper provi des a certain referen ce to structuring of China’s housing property tax laws and systems through the comprehensive and deep research.