Research On Questions About Individual Housing Property Tax Levy And Countermeasures

In recent years,with China's sustained economic growth,improved living standards and consumption levels,but also led to the rapid development of China's real estate market.Since 2002,the national real estate market is entering a period of rapid development,real estate prices are rising,residents began to have turned his attention to housing investment or housing speculation,which severely disrupted the real estate market.In order to maintain order in China's real estate market,while ensuring the healthy development of the real estate market,and promote the equitable distribution of society,China conducted a property tax reform,the local governments to develop and implement the relevant policies,laws and regulations in order to ensure the normal development of the property market.However,with the continuous development of real estate,the relevant policies and regulations showed some deficiencies and drawbacks related real estate tax system still has many problems,some domestic cities housing prices remain high,the real estate market speculation still serious.This paper analyzes the current situation and problems of the property tax system,the comparative analysis of the United Kingdom,Japan and the United States real estate tax system,to find suitable for China's real estate tax system reform,and the need to strengthen the real estate tax by preliminary research,improve the property tax taxation policies and supporting measures to implement the property tax and other aspects to promote the smooth implementation of property tax reform.This paper introduces the concept of property taxes,the nature and characteristics,and analyze the theoretical basis of property tax levy;secondly study analyzed the effects of some developed countries and developing countries,property tax levy mode and obtained,from discovery to explore the country can learn from experience;and finally combing through Chinese personal property tax levy policy background,as well as Shanghai,Chongqing pilot work the problems,analysis of the personal property tax levy of problems and difficulties,and propose solutions to the problem of countermeasures.