Study On The Problems And Improvement Of Chongqing Property Tax Pilot

Shanghai and Chongqing started piloting "property tax" on January28,2011.TheThird Plenary Session of the18th Central Committee of the Communist report said"we will accelerate reform of the real estate tax legislation and timely boost" in2013;"The National People’s Congress and Chinese People’s Political ConsultativeConference " put forward "promote the reform of tax system, do a good job in the realestate tax legislation " by the government work report in2014.The real estate taxreform is going deeply from the pilots. Chongqing property tax pilot scheme is one ofthe only two property tax pilot schemes at present in China. The effects and questionsexisted in it can provide references for our country’s real estate tax legislation.The paper combines related literature, defines the related concepts of propertytax such as: the property tax, the home tax, the real estate tax, clarifies the relationshipamong them; collects the Hong Kong property tax system, the proportion of propertytax in the local finance income in foreign countries and property tax factors (includingthe taxpayers, tax calculation basis, tax rate, tax preferential settings); sorts out theanticipated target of Chongqing property tax pilot, analyzes the achievements andproblems of Chongqing property tax pilot for three years. Study finds: Chongqingproperty tax pilot plays an important role in improving the local tax system, but itscollected taxes is too low, the ability to regulate the real estate market is limited,regulating income is relatively small, the influence of changing the residents’ housingconsumption habit is not very obvious.The paper analyzes Chongqing property tax pilot’ existing problems from itsdesign process, content and executive process, and finds that: illegal way pilotprogram planed way, narrow tax scope, low tax rate, unreasonable tax basis, lack ofsupervision mechanism, and need of strengthening information integration etc Basedon the above analysis, the paper put forward the countermeasures and suggestionsfrom tax scope, tax calculation basis, tax rate, tax purposes and correspondingmeasures.