The Research Of Influence Of Property Tax Reform On Housing Prices

China’s house prices high for many years, has become the key and difficult problem of people from all walks of life care. For this, the third plenary session of the 18 proposed, the current task is on the premise of |"stable tax\" perfecting the unperfect tax systemt, and the new round of tax reform has made a comprehensive and systematic deployment. Although has been countries introduced a number of real estate regulation policy, but the defects of the taxation system is one of the important factor affecting the housing prices. Based on this, the author use the method of literature, comparative analysis, empirical analysis and combining with the actual analysis of the effect of property tax reform on house prices.In this paper, a total of four chapters, the first chapter is the introduction part, this paper discusses the property tax reform of selected topic background, significance, research contents and methods and main innovation points of this article.Chapter ii impact on housing prices theoretical basis for the reform of the property tax, is outlined the property tax, property tax, property tax, property tax and other basic concepts about taxes, and the differences and relations between them, and also points out the characteristics of the property tax, function and the significance of the reform and the necessity, emphasis on the mechanism of the real estate tax reform’s influence on house prices, provides a theoretical basis for the following case study. The third chapter is empirical analysis on the influence of property tax reform on housing prices, to illustrate the history and current situation of real estate tax reform, first to Shanghai, chongqing two city’s real estate tax reform, for example, briefly describes two city, Shanghai, chongqing real estate tax reform situation and its effect, discuss the effect of property tax reform on prices and on the problems existing in the reform and influence to push forward the reform of property tax in the future. The fourth chapter for the future countermeasures and Suggestions to push forward the reform of the property tax, this chapter analyzes the developed countries and regions estate tax mode, thus it is concluded that China’s real estate tax reform for reference and enlightenment. At the same time, explicitly put forward the goal and positioning of the property tax reform is:to optimize the tax system, improving the local tax system. The tax collection and administration has put forward the construction of information system, including steadily push forward the real estate registration management system, perfect property appraisal system, establish the taxpayer credit rating system; To solve the property tax levy taxes; Perfecting the tax administration law \"and other countermeasures.