The Analysis Of The Present Real Estate Tax In Our Country

The hiking housing price has deeply affected people’s social life and socio-economic development. On one hand, the needs of lower-income families on "basic residential property" can’t be satisfied; while on the other hand, home investment and speculative behaviors lead to skyrocketing home price which negatively impacts the market. As a result, the income gap in China is continuously widened and the distribution of wealth is becoming more uneven. The hiking housing price is partially due to the defect of property taxation in China. The thesis examines the current housing market, the up-to-date implementation challenges of property tax as well as the contents of the property taxation in China, and concludes with feasible suggestions.The article begins with the historic evolution of Chinese property taxation and the up-to-date property tax policy, and then briefly analyzes the implementation trials of property tax in China. Considering the domestic housing reality, various housing consumption needs and current housing market, the thesis later points out the conflict arising on the housing market and studies the practices of the property tax, Using mathematical method to study the real estate tax on the existing distribution, through the expectation, variance and mean square error, volatility and formula calculation analysis of the current housing market transaction link and link tax tax and land change trend, find out the current real estate tax is the main contradiction of points, and principal contradiction point perfect real estate tax policy and advice were put forward.