Research Of Willingness To Accept The House Property Tax Of Urban Residents

The purpose of this paper is to analyze willingness to accept urban house property tax levy and its influencing factors to provide the basis for property tax reform. Significance is based on the development situation in Shanghai and Chongqing pilot property tax reform, assuming the implementation of property tax in the country to analyze what impact on the willingness to accept the city's urban residents and other factors. Chengdu and Ya'an are the main city for the study, combined with the residents to make the theoretical analysis of the behavioral needs of urban residents in the property tax levy to accept the wishes of factors. and in the empirical part of the selected six main city of Chengdu and Ya'an Yu'cheng District conducted an investigation, obtain a valid sample, the sample had a brief descriptive statistics, analysis of willingness to accept property tax levy for urban residents, and build acceptance of urban residents willingness to levy property taxes influencing factors logistic model, the data conducted a regression analysis to identify the impact of urban residents willingness to accept property tax impact factors of size. Research methods are selected normative analysis, questionnaire, qualitative and quantitative method. Conclusions are as follows:Overall investigation shows that 19.47 percent of respondents supported the introduction of property tax, and that the current property tax levy already have the condition.42.9% of respondents supported the introduction of property tax, property tax levy but the conditions were not enough.37.62% of respondents are not authorized to levy property taxes.Chengdu is clear from the investigation,8.67 percent of respondents supported the introduction of property tax, and that the current property tax levy already have a condition.30.67 percent of respondents supported the introduction of property tax, property tax levy but the conditions were not enough.61.33% of respondents are not authorized to levy property taxes. We can analysis from the research of Ya'an,30.07 percent of respondents supported the introduction of property tax, and that the current property tax levy already have a condition.54.90 percent of respondents supported the introduction of property tax, property tax levy but the conditions were not enough. 14.38% of respondents are not authorized to levy property taxes;Wage was the biggest factors affecting willingness to accept. The impact of other factors on the willingness to accept relatively were weak. In the research areas of Chengdu, the top three factors were monthly wages, housing total units, family structure; In the research areas of Ya'an, they were the monthly salary level, educational level, occupation type affected.Studies found that individuals should establish a sound system of property registration and establish a sound system of property tax assessments.It could develop a reasonable property tax pilot policies for different economic development of different regions.Property tax policy should be focused. Opening tax purposes should be done.