View On The Influnce Of The Real Estate Tax System Reform Inchina Based On Experimental Units In Shanghai And Chongqing

Real estate tax is one of the important means to adjust income and property distribution. The real estate tax has been lagged behind the development of China. The real estate tax can regulate the distribution of income reasonably by tax leverage from reform of individual housing property tax collecting. This can able to narrow the gap between rich and poor, and to achieve the purpose of promoting social justice. In January 28,2011, personal housing property tax began to collect in Shanghai and Chongqing as the pilot cities. It could adjust distribution of residents'income and wealth reasonably from a social point of view. It could perfect the local tax system from the political angle. It could promote the adjustment of economic structure and the intensive use of land and guide the reasonable housing consumption of individuals from the economic point of view.Reform is the trend with many positive effects. It has some deficiencies too. This paper analyses through both theoretical and empirical researches. First of all, comparing the pilot house property tax reform between Shanghai and Chongqing after summarizing of domestic and foreign related research literates, and evaluating the difficulties which reform facing objectively. Secondly, it used the normative analysis on introduction and comparison between domestic and foreign real estate tax system, and analyzed the effect which property tax on the real estate market in various countries. Thirdly, we can know the mechanism of property tax impacting on the housing market from theoretical analysis as much as possible for later empirical analysis. Finally, taking Shanghai, Chongqing for example, the paper makes an empirical study of the effect of housing property tax pilot so as to analyze the impact of property tax on regulation of price of housing market at Shanghai and Chongqing.This paper presents a thorough combination for reform pilot of housing property tax in Shanghai and Chongqing. It would sum up the legal issues of contention on the basis of clarifying the main content and difficult point of reform pilot. It also answer the legitimacy problem of reform pilot from theoretic and pragmatist aspects. Through the comparative analysis, it put forward suggestions on the further deepening of China's real estate tax reform by using the international experience for reference.This article embarks from the property tax related concepts and background. On the one hand, elaborates the research-related concepts, on the other hand entry from the planned economy and pilot reform perspective, to integrate the related theory of property tax reform for the subsequent research. Through the analysis of the present conditions of the property tax reform in our country, starting from the point of view of levy object, tax rate, etc., expounds the content of the property tax reform; To analyzing the situation and the effect of the work in pilot reform area, and expanding the impact of property tax reform. Through the introduction on the implementation of the property tax reform pilot areas, dig out the impact of property tax reform to the local government, real estate tax system etc., and comes to a conclusion that the property tax reform didn't bring obvious changes to the housing prices of the pilot city in a short term, neither to the increasing of the local fiscal revenue nor adjusting the citizen's income distribution. Through the research above, finally put forward some feasible suggestions for China's real estate tax reform, and in the current stage of property tax reform, to establish the authority of the property tax system, increase the real estate maintain cost, build the fair property tax system, strengthen the construction of tax collection and management etc. are also needed.Relying on the implementation of real estate tax, to promote the function of local governments furthest,and accelerate the transformation of its functions.