Personal Housing Property Tax Is Imposed Problem Research

In recent years, along with the China housing prices continued to rise rapidly, the priceissue attracted great concern of the community. In ten years, almost every year thegovernment introduced regulatory policy and housing related, but always in tune higherembarrassing situation. In the face of the severe control situation, in 2003 the Third PlenarySession of the sixteen proposed the use of "property tax" this tax measures to control housingprices in 2011, from the concept of property tax transition to the real estate tax. 2011 Januaryformally in Chongqing, Shanghai two pilot on individual housing tenure and property tax.Personal housing property tax finally from theory to reality. But the two pilot work has notachieved significant results. From the government position in recent three years and theeighteen session of the Third Plenary Session of the "CPC Central Committee on thecomprehensive reform of certain major issue decision" point of view, individual housingproperty tax levy has been only a matter of time. This paper attempts to take the city ofShaoguan as the research object, the introduction of the advantage, disadvantage, conditions,obstacles and simulate the levy on prices, the market, the government parties affected by otheraspects of a comprehensive carding, analysis, and combined with the results of a samplesurvey, finally draws the conclusion, puts forward opinions and suggestions for the.The dissertation is divided into seven parts: the first part presents the researchbackground and significance of the research, reviews the research status at home and abroad,and points out the research methods, innovation and deficiency of this paper intends to. Thesecond part defines the concept of individual housing property tax and the analysis of China’sindividual housing property tax pilot situation; the third part analyzes the premise condition ofShaoguan City collection of individual housing property tax to the city of Shaoguan; thecollection of individual housing property tax favorable conditions, part fourth of unfavorablefactors and overcome the obstacles such as the three aspects of the feasibility analysis the fifthpart; the in-depth analysis of the impact of Shaoguan City, the collection of individual housingproperty tax on the three aspects of the tax burden on residents, the government, the realestate market; the sixth part carries on the questionnaire survey analysis of Shaoguan City, thecollection of individual housing property tax; the seventh part put forward opinions andsuggestions on the collection of individual housing property tax, so as to provide a basis forpersonal housing property tax levy decision. Conclusion: with the real estate registrationsystem of real estate tax legislation to promote the work of the individual housing propertytax levy, it is only a matter of time. According to the analysis of this paper, Shaoguan city hasa certain economic, technical conditions, but because of the high cost of tax collection, lowincome, heavy tax burden, tax residents lack of public support, the individual housingproperty tax levy can not immediately. Therefore, the individual housing property tax levy tolong-term perspective, the future focus should be based on support from residents living needsof the design of the property tax rate, tax relief, tax assessment, tax collection and otheraspects of the specific provisions of the real estate tax to be implemented, the tax system isdesigned to meet the actual; and do a solid job related work, for individual housing propertytax levy to create conditions.