Real Estate Tax Replace Land Transaction Fees The Necessity And Feasibility Study

After tax reform in 1994, land transaction fees to local management, land use efficiency is also improved.Accompanied by marketization, industrialization, urbanization speed, the huge appreciation income derived from land resources, provide a large amount of money support for economic development in our country, makes the urban construction by leaps and bounds, people’s quality of life was improved.Therefore, the contribution of land transfer income can’t be denied.At the same time, along with the land transfer phenomenon intensified, agricultural cultivated land decrease, local rent-seeking, pushed up house prices and other shortcomings are also growing.Unreasonable structure of local fiscal revenue, rely on land sales to obtain land sales revenue model is unsustainable.On December 22,2014, the state council announced on March 1,2015 the implementation of the "provisional regulations on real estate registration, real estate tax reform kicked off.This move not only for our country to further strengthen real estate management play a more active role, to promote the real estate tax and local income structure change also plays an important role in promoting.In addition, since the implementation of "camp to add" place is lost an independent tax, financial income, so for the real estate tax reform, local governments have stronger motivation.Then, with the advancement of the real estate tax reform, property taxes can replace land transaction fees,stable and sustainable income for local governments offer?Realistic background of this paper is based on the above, to 2012 in Shanghai, chongqing, the effect of the levy of property tax reform is analyzed, and summarizes the successful experiences in other countries real estate changes and enlightenment, and points out the present real estate tax system in China are unreasonable tax. Double taxation, tax calculation basis of the specific problems, such as.Based on this, putting forward the real estate tax reform direction and the suggestion, through the summary of theory and empirical estimates in the real estate tax instead of land transaction fees to change, analyzing the necessity and feasibility to local fiscal revenue structure reform and establish the local government duty to provide the suggestion.