The Research On The Perfection Of Real Estate Tax System Of China In The Perspective Of Refering American Property Tax System

Along with the accelerating urbanization process and the vigorous development of the real estate market in China, the existing real estate tax system in our country has far laged behind the pace of social advancement. At present, the current real estate tax system exist the following problems:single tax object, rigid tax rate design, unreasonable tax calculation, simple tax privilege and so on.Though,in 2011, Shanghai and chongqing started a property tax pilot reforms, the two schemes conflict with the legislation law and the proportion principle.By contrast, the American real estate tax system has developed hundreds of years and reaching maturity. Its completly tax decentralization mechanism, reasonable tax elements design, various preferential tax policy, strict system of tax collection and administration, and the characteristics of the "wide tax base, tax less" are all have the reference significance to our country. In the future, the property tax in our country should be expanded to all the real estate in China. We should assess property tax by its market value and implement differentiation tax rate in the various real estate classes and set universality exempted area for residential property. In addition, we also should set up an real estate evaluation system.