Research On The System Of Residential Housing Property Tax

Property tax reform and the trend of The Times,but involves the reform policy was settled on also has many problems,real estate tax reform.Based on the comprehensive under the background of China's current fiscal and taxation system reform,puts forward the elements of real estate tax reform should pay attention to the problem of design ideas and reform,the property tax is imposed in the future when offers a feasible way for related scholars.Retain part of a property tax on residential housing,have only two places to collect personal property taxes,the developed countries and regions in the world for many years of mature experience for reference.Levying property tax involves the interests of each main body,based on whether it should be the housing condition of the residents have a property tax tax basis are put forward.Through analyzing the current situation of China's real estate tax reform,made clear a property tax in the link of retaining the necessity,namely to promote the perfection of tax system,promote the housing resources the effective use and promote the healthy development of the real estate market.Draw lessons from the United States and Hong Kong real estate tax experience and according to the actual situation in our country,put forward our country maintain links the elements of property tax on residential housing design vision.Property tax reform is broad,big influence determines the nature of our country should pay attention to the following questions: when collecting reform at all levels should be considered civil interests,the reform need cooperate perform related taxes and fees reform,reform to step by step,not overnight.