Research On The Taxation Problem Of Personal Building Taxes In Our Country Under The Background Of The Pilot Reform

From a long-term point of view, the property tax is to represent the general trend, but looking from the realistic situation, the promotion of real estate tax to the country’s conditions were not ripe yet. Property tax is not a simple financial problem, but involves the redistribution of interest, adjust the tax structure, the big problem of sustained and healthy development of the overall economic situation. Therefore, to analyze the current Shanghai and Chongqing city since two pilot reform plan three years of negative effect, sum up experience and lessons, has guiding significance for the future will improve other property tax pilot area plan.The main body of this paper consists of six chapters, the first chapter, mainly introduces the research background and significance of our personal housing property tax reform, research on the current domestic and foreign scholars in this field by literature review, summarizes the research method of this paper to use in the process of writing and the structure of the thesis.The second chapter house property tax related theory and international experience, first carries on to our country each level of individual housing market definition, then discusses the basic theory and the real estate tax, the developed countries(Britain, Japan, South Korea, America) and developing countries(Russia, Mexico) review about property tax collection mode and characteristics, draw on the implementation of property tax reform in china.Present situation and implement the third chapter Shanghai two city real estate tax reform plan content. First introduces the basic situation of the pilot area has started levying personal housing property tax, the specific content of the Shanghai and Chongqing property tax reform to do detailed comparison. Then analyze the effect of the implementation of the pilot areas of the reform program, which from the four aspects of housing supply, housing demand, housing prices, housing structure to focus on the analysis of the effect of the housing market. Then two to evaluate the implementation effect of Shanghai and Chongqing real estate tax since 2011, and conclude that the real estate tax reform in other areas of our country enlightenment.The fourth chapter is the necessity of non-pilot area real estate tax reform and problem analysis, the necessity analysis includes four aspects, one is necessary for the local government; two are necessary to market economy; three are necessary to the public. For the difficulty of the reform of existing, and the non-pilot areas of real estate tax reform urgently awaits to be solved from the following points: the high cost of property tax levy and management, real estate tax, property tax and chaos of current land transfer processing system.The fifth chapter proposed tax policy of our country individual housing property, discusses the overall train of thought of individual housing property tax reform, including the tax design flexible practical, uphold the principle of fairness, the reform step by step, promote the balance of tax burden. From the aspects of specific elements of tax system gives the perfect individual housing property tax policy suggestions for our country.The sixth chapter supporting measures to guarantee the tax levied on our individual housing property, in the fifth chapter, based on the specific policy recommendations, in order to ensure the implementation of the policy, and puts forward the relevant supporting measures of reform, including improving the legal system of property tax base assessment system, perfect, strengthening tax redistribution of property.