The Study Of The Problem Of Real Estate Tax Legislation In China

China's real estate market is developing rapidly since the housing system reform in1998,and it has become a pillar industry of national economy and affects people's livelihood. Over the years, with the advancement of urbanization in our country, at the same time the real estate market also produced all sorts of problems in it's development.Such as house prices rising too fast, redundant construction cause waste of resources, etc. After rapid expansion, in recent years the real estate market remains sluggish and presents a weakness. Whether in growth or recession, the real estate market's impact on macroeconomic should be reckoned with. Maintaining the real estate market development is of great significance.At the present stage in our country is in a critical period of deepening reform in full.The fiscal and taxation system reform is an important part of this, and the real estate tax reform and legislation is a key element in this reform. Real estate tax legislation has important implications not only for its own area, also is breach and benchmark for the fiscal and taxation system reform. Real estate tax as investigation object, this article comprehensively discusses China's real estate tax legislation and its related problems, and puts forward opinions and Suggestions for real estate tax legislation.This article is divided into five parts. The first part is the introduction for illustrating the background and significance of the topic. The emphases and difficulties of this paper and the innovation points are put forward in this part. The second part introduces the real estate tax basic theory. The third part inspects the status of the current real estate tax system and analyze the Shanghai, Chongqing's real estate tax reform pilot. The fourth part introduces the United States, Japan's real estate tax legislation experience. The fifth part puts forward the overall idea on our country's real estate tax legislation.