Research On Property Tax Reform Program Design And Optimization Of China

As an old tax,property tax has developed into the main local taxes in many countries around the world and it has been an important source of tax revenue to local government,which plays a positive role in improving local public environment and achieving equitable distribution of wealth.But the development of property taxes in China was not ideal.From the year of 2011's reform in Shanghai and Chongqing and to the year of 2013's Eighth session of the Third Plenary requirements that speed up the real estate tax legislation and reform timely,but the effect is not very satisfying.Even so,our country did not slow down the pace of property tax reform.It was noted that real estate tax legislation will be included in the first category of preparatory project during the two sessions,which ensured the legal status of the property tax and has taken an important step in accelerating the improvement of the property tax system.To further improve the property tax system,it is necessary to understand the property tax's connotation,features and functions first.On the basis of domestic and international research relevant study conducted on property taxes,we summarized the specific measures of property taxes in those countries which are more developed and made a comparative analysis of property tax reform to found out the existing problems.So,at first,this paper studies scholars at home and abroad on the property tax system to have a preliminary understanding of the property tax system around the world on the whole.Then,we made an in-depth theoretical analysis directly related to property taxes in order to understand the connotation of property taxes,features,function and nature.Third,we analyzed specific embodiments of the current property tax reform,the implementation of the results and existing problems to form an overall direction of optimal design of property tax in China.And then,by comparison of the two property tax system design,we use an analog way of analyzing the different effect of Gansu Provincial property tax reform and found out that the "wide tax base,low tax rate" model is more applicable to country in the future.Finally,in order to ensure that the "broad tax base and low tax rates" property tax reform program to be able to put into action as soon as possible,we optimized the aspects of the current property tax system itself and the reform-related measures that not meet the future property tax reform requirements.Property tax reform is a labor-intensive,material and financial resources and a huge project.It is significance to improve the administrative capacity of local government,improve local public environment,increase local revenues and narrow the wealth gap.We should learn the lesson in the process of the reform and put forward the reform step by step.Our current property tax reform is to make the property tax reform goal clear and adhere to the basic principles of taxation of financial,equity,efficiency,etc.Besides,to accelerate the construction of property rights registration system and evaluation system and to ensure that the legal status of the real estate tax.