The Research On The Effects Of Property Tax Levying To Housing Market

Recently, as the development of economy of our country, housing market of ourcountry has been stepping into a new area. As an important tax of real estate taxsystem, it is vital to the perfection of tax regime, the regulation of the housing market,the development of the macroeconomic and the society justice. However, Althoughsince1953there ware some simplifications of taxes, the development of relatedtaxation is comparatively slow, the problems of high tax and unreasonable taxationstructure are still existed. In order to understand the probably good effects and badeffects of the implement of property tax in our country,we should study the effects ofproperty tax levying to housing market.The author starts from the property tax of the research, analyzing shanghai andchongqing property tax of housing market, The essay consists of six parts. Firstly,there is a survey of real-estate tax in our country. Then, there are introductions ofproperty tax, theoretical bases, the modes of tax levying. Thirdly, the author analyzesthe effects of property tax by illustrating housing market of The USA, Japan etc. Thefourth, based on the fourth model analyzes shanghai and chongqing property taxinfluxes of housing market. And then makes some suggestions about carry outproperty tax of housing market, At the end of the essay, the author concludes thestudy points of the implement of property tax in our country.