Research Goal And Path Of China’s Tax System Reform Of Real Estate

Real estate tax is a relatively old tax, its essence is property tax. From the worldpoint of view, the real estate tax is generally used as the main revenue of localgovernment. The formation of our tax system of the real estate early, can’t adapt to theeconomic development in the present stage of china. To improve China’s real estatetax system is an important task in finance field at present, because the real estate taxhas its own unique function, can promote the real estate related resources reasonableuse, guide housing prices return to a rational, and regulate the redistribution of income,is of great significance to improve China’s current real estate tax system.Based on China’s current real estate tax system found that China’s current realestate tax system has several important defect:First of all, the design of real estate tax system does not take into account theadjustment of income distribution, in China’s current economic situation, area ofMinistry of our country thing, there is a huge income gap between urban and ruralareas, but in the long term the gap between the rich and the poor will be more andmore, so it must be our real estate is to consider the situation.Secondly, the current real estate tax is not able to play a function of resourceallocation reasonable, to curb speculation role in tenure cannot link taxes, through theimprovement of the current real estate tax system, makes the real estate tax to theallocation of resources, and guide the real estate resources reasonable flow, and cancontrol in a certain range of prices.Thirdly, combined with the administrative and financial situation betweenChina’s central government and local government, through the analysis of the realestate tax system problem and combining the financial revenue and expenditure datacentral, local government, that the real estate tax system must meet the localgovernment revenue will be sustainable.The characteristics of real estate tax system, complex conditions determine thereal estate tax system design in our country must face, this paper finds the problem,find the real estate tax reform in China the target. According to the target and thecombination of Shanghai, Chongqing real estate tax reform experience, puts forwardpaths and supporting China’s real estate tax reform.