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The Ponder Of The Reform In The Property Tax System Of Jilin Province

Posted on:2015-06-07Degree:MasterType:Thesis
Country:ChinaCandidate:S H LiuFull Text:PDF
GTID:2309330431981763Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
Since2002, the real estate market in China has entered a period of rapid development,real estate prices soaring high speed, first-tier cities housing market pressure doubled.Meanwhile, the original property tax purposes and functions in the actual levy graduallyblurred, as one has a broad-based levy local property tax class, the current property taxneither can play on the citizens of both wealth redistribution effects, nor can become asupporting body of local government revenue, and can not correspond to the high-priced realestate. Therefore, the reform of property tax system is imminent, and raises the concerns anddiscuss in the whole society.Based on the overall background of the current real estate tax levy in China, this articleexplains the concepts related to the current real estate tax system of Jilin province, putsforward the problems existing in the current real estate tax system of Jilin province anddiscusses the main causes of problems in the real estate tax system of Jilin province, andexpounds the necessities of reform in the system of property tax of Jilin province. After that,in the results of analyzing the property tax system of developed countries and the real estatetax system reform scheme of Shanghai and Chongqing, the author achieved the revelations ofJilin province real estate tax system reform. Meanwhile, the writer put forward to thedirection of the Jilin province real estate tax system reform and offered a series of suggestionswhich covered perfecting the system of the real estate property tax legislation, building largeand clear property tax preferential policy, perfecting the system of unified real estateregistration, and setting up home values and dynamic evaluation system, setting up the systemof low-rent housing, affordable housing and affordable housing.
Keywords/Search Tags:The property tax, The property tax system, Dynamic assessment systemof housing valuation
PDF Full Text Request
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