Study On The Effect Of Levying Personal Property Tax On The Real Estate Market In Yanbian

2011, China began to individual housing levy "individual housing property tax," in Shanghai and Chongqing, then the state has strengthened legislation research, intended to across the country. Thus, issuing individual housing property tax reform is the general trend of the national tax system, Yanbian region in the near future are bound to carry out reform and property tax levy.With the rapid economic and social development in the last ten years, the real estate market in Yanbian many deep-seated contradictions, there is extremely high prices, supply and demand structure is unreasonable, the housing vacancy rate and other issues, both unbalanced tax structure uncoordinated common issue, there are some characteristics caused by local economic and social development. Personal property tax is the tax levied on the property ownership of a new real estate tax, property tax it in the traditional sense is very different. Personal property tax levy to expand around, can effectively improve the tax structure of local governments to increase local government revenue, increased harmonization of their powers of financial power; can combat speculative behavior, adjust the structure of the housing market; at the same time you can clean up fees and taxes, high pressure, adjusting income distribution and promote social equity. Therefore, the introduction of personal property taxes can have significant positive impact on the relationship between market supply and demand in Yanbian region, prices, housing construction, real estate and other resources, able to solve a series of problems the current real estate market in Yanbian to provide a scientific and comprehensive solution ideas program.In this paper, the basic theory of the personal property tax carried out and investigated the status of implementation of the current domestic and personal property taxes, summarizes the domestic and personal property tax levy of experience, comparative analysis of the Yanbian area real estate market problems, fully demonstrates the impact of the real estate market of personal property tax levy will Yanbian, in these discussions and the basis of fully learn from these successful experiences, put forward the scientific development of realistic personal property tax program of economic and social development in the region, the establishment and improvement Opinions of various supporting measures proposals to provide theoretical and policy support to the Yanbian area better conduct future personal property tax revenue collection.