The Thinking And Countermeasures Of The Property Tax Reform In China

Property tax in China is not a new tax, after the founding of new China began to levy a property tax. In 1994, China’s tax system reform of real estate tax, the tax basis and the tax range have been modified.2011, Shanghai and Chongqing to start real estate tax reform pilot, in 2012 -2013 years, the relevant departments of the State Council has repeatedly said it will expand the scope of personal property tax reform. Recently, with the unified registration of real estate, the national real estate information networking and other systems on the agenda for the implementation of real estate tax reform to provide the possibility of protection. Through the reform of real estate tax can not only for the local government to provide stable financial income and reduce the burden of property buyers, is conducive to the rational allocation of resources, is conducive to the improvement of the tax system, but also in line with the national macro-control policies on the real estate market, for the long-term development of the real estate economy and the city construction of laying a solid foundation, therefore, real estate tax system reform is imperative. So, how to implement the real estate tax reform in the reform process, how to coordinate the interests of all parties concerned, and to meet the current real estate development and improve our tax system requirements, has become one of the hot issues in the academic community. This paper is based on the current reform of property tax in our country, in the specific analysis of China’s real estate tax reform may face major problems, based on the combination of domestic and foreign real estate tax practice experience and inspiration, the main problems of China’s real estate tax reform may be faced with the idea and countermeasures。The main contents are as follows:firstly, the basic principle of property tax reform and review, expounds the theoretical basis of property tax reform, analyses the necessity of China’s reform of the housing property tax, real estate tax reform that is to improve the real estate tax law system, perfecting the legal system of property tax, optimize the structure of income distribution, the expansion of public the origin of fiscal revenue, maintain the need to balance the development of the real estate market, and expounds real estate tax reform; secondly, summarizes the main problems of property tax reform may face, namely, lack of legitimacy of real estate tax reform orientation of property tax reform is not clear, the tax basis of property tax reform is not reasonable, the property tax collection is facing a major loophole; Again, summarize and analyze the foreign developed countries in the promotion of real estate tax reform in the main practice and domestic pilot cities Shanghai and Chongqing real estate tax reform experience, on this basis, this paper discusses the domestic and foreign experience to China’s real estate tax reform, tax system, tax system design three aspects, and finally, put forward the idea of China’s real estate tax reform, we should adhere to the basic principles of tax fairness, tax revenue, tax efficiency. from the taxpayer, object of Taxation, taxation basis, set the tax rate, tax incentives, tax management six aspects are discussed based on the actual situation of China’s real estate tax reform ideas proposed countermeasures to solve China’s real estate tax reform. That is, we should perfect real estate tax legislation, setting up reasonable taxation scope, the scientific formulate tax basis, flexible control of the tax rate range, in order to improve the more reasonable and effective theoretical basis for the real estate tax reform in our country.