Theoretical Reflections On The Real Estate Tax Reform

China’s economic reform has entered a crucial stage, various contradictions began to highlight. Real estate prices rose too fast, such as real estate speculation has become an important issue affecting China’s national economic development. The Government has repeatedly introduced limited credit, such as the purchase of the policy, but it is difficult to curb the rapid rise in real estate prices. Introduction of restriction policies accused the government use administrative means to intervene in the market economy. To this end, the government hopes to improve the real estate tax system, increase the cost of housing to achieve the purpose of holding real estate regulation.Property tax is the focus of state regulation of the real estate market and an important tool for reform. The China’s current real estate tax system existence of some flaws and problems, so the analysis of real estate taxes can curb speculative demand and investment, real estate tax burden passed on the possibility of the occurrence, and how its impact on prices, you can clear regulation on income tax, prompting distribution of social wealth more equitable, the real estate tax reform has important reference value.This article from several different perspectives on domestic experts and scholars on the meaning of the real estate tax leads some theorists now controversial issues of real estate taxes, and then analyzes whether the impact of the real estate tax rates, the state-owned land in public ownership of land expropriation system gold is reasonable, real estate taxes and other issues can be passed on.