Research On The Pilot Of Housing Property Tax Policy In China

Real estate industry is the pillar industry of the national economy, with the increasingly highlight effect in economic development, more and more speculative investment behavior lead to the sharp rise of the house prices. Market cannot solve the problem, therefore,our country have issued a series of macro-control policies to control the house prices, in order to achieve the goal of a stable real estate market, but the effect is not obvious. On January28,2011, Shanghai and Chongqing finally launched their own individual house property tax pilot interim measures, after three years, there is just a little effect, but it is a valuable experience for the expand to property tax.This article from the tax policy of creating an overall train of thought to the concrete practice of policy implementation, from the theory basis of levying property tax to the real time situation. First summarizes the research status of domestic and foreign scholars, and then puts forward the research ideas and research methods of this article. From two aspects of history and reality has sorted out the background of pilot property tax policy, and concludes that the property tax has three functions including a stable real estate market expectations, make up for a lack of local fiscal revenue and adjusting income distribution, and then analysis the situation of Shanghai and Chongqing’s, through comparing the similarities and differences of their pilot specific policy, get some experience can be used for promotion, coupled with the collection mode and the effect of developed countries, concludes the enlightenment to our country the property tax levy, and finally summarizes some related aspects in the property tax to expand the pilot process. This research has a strong empirical, it has a certain contribution to expand the property tax pilot.