Research On Difficulties And Responses Of Real Estate Tax System Reform

In recent years, as the result of robust economic growth, real estate tax has beenpaid attention to by the government, the people, businesses and academia as a taxrelated to national economy and the people’s livelihood. Among them, to their concernhe people hope that the real estate tax reform can be achieved to some extent a role tostabilize the price of commercial housing, and academia concerned about the real estatetax problem because improve and reform the current property tax system in China is anincreasingly urgent need.The rapid growth of the real estate industry has become an important pillarindustry of Chinese national economy and has played a pivotal role in the national life,but also has led to the contradiction between supply and demand, making the possessionof social wealth growing gap. So Chinese real estate tax faces enormous pressure tochange. This shows that on the present stage, the best choice is to expand the range ofProperty tax and move forward the property tax system reform by seizing theopportunity of free hold Property tax reform. However, because of Property tax systemand management level, research in this field develops slowly. Although research in thisarea began to increase, as the central policy-oriented real estate tax is increasingly clearin recent years, the whole level was still low.In this paper, through independent thinking and analyzing, the latest researchresults of domestic and foreign real estate taxes are shown. Several theoretical views ofthe real estate tax are built to analyze the difficulties faced by the real estate tax reformand deep-seated reasons and to explore ways to by the real estate tax reform adjustincome distribution, affecting prices, improve the tax system, and play an active role inthe local tax system to construct a reasonable real estate taxes. Thereby the real estatetax will benefit the local government as a stable financial income, and become the localgovernment tax policy tools to adjust the local economy.By using a combination of empirical and theoretical analysis method, the system,the scale, the level and the specific gravity of charges of Chinese real estate tax arestudied. Our current property tax system and the difficulty of the real estate tax reformare studied through analyzing research findings of scholars at home and abroad anddefining the real estate tax system. By summarizing the basic characteristics of thesystem of property tax system of the United Kingdom and other countries, practicalexperience is obtained to improve China’s real estate tax reform. Ultimately a series ofprogrammatic responses is proposed, such as increasing the level of legislation,perfecting the land tax system, strengthening the protection of land resources, regulatingthe real estate transaction tax, reducing the tax burden of the real estate transaction, thecombined property tax, urban land use tax and other taxes, the introduction of a unifiedreal estate tax reform to improve the real estate taxes widen the scope of taxation of real estate taxes, provide adequate sources of revenue, take taxes, rent, fees separationmeans, to achieve positive tax Ming rent, less fees, science taxable real estate taxes, andto strengthen its tax collection and management and so on.