The Design Of The Exemption Amount Of Real Estate Tax

The real estate industry has developed into an important economic pillar industry in recent years,playing a pivotal role in our country.The development of the commercial real estate has promoted the national economy and improved the national living.However,it has caused some problems at the same time,such as the robust trend with housing prices,the speculation of real estate,and the bigger gap between rich and poor.Considering the tax regulation’s poor effective on real estate market,and the problems of China’s current real estate taxes system,it is necessary to promote the property tax reform.The third plenary session of 18 th CPC Central Committee put forward to speed up the property tax legislation reform,which emphasized the importance of the property tax reform.Taxation elements is an important part of the whole taxation system,for example,setting up a reasonable property tax exemption can protect the basic housing rights of people,maintain the fair principle of taxation,and promote the reform of the property tax.This study focuses on how to design the property tax exemption.Two main methods,case analysis method and comparative research method,are used in this study.The innovation is the discussion of the influence factors of the property tax exemption.Based on which,the study taking Beijing as an example,sets up the exemption as aaη???(28)VSNE.η ranges from 0.3 to 0.7,N is family population.During the year of 2014 to 2016,aS is 28 square meters,and aV is 21700 yuan.In the end,the conclusion is applied to the whole nation,so as to provide some references for the property tax reform.