Research On The Reform Of Real Estate Tax In China

The current taxation system is difficult to meet the needs of the development under the condition of market economy.It's necessary to carry out the real estate tax reform.At the same time,real estate tax is one of the central keys for this round of tax reform,it attracts great attention from all walks of life.This paper sets the real estate tax as the research object,the research scope is limited to building with land.On the basis of reading literature at home and abroad,summing up the experience of theory and practice,this paper puts forward the feasible plan for our real estate tax reform and designs the collection system.Through the description and analysis of real estate tax policy,it points out the current problems.And then it leads to the necessity of real estate tax reform,China has the ability and is ready to the reform as well,success is just around the corner.In this article,we employee comparison research method to review the real estate taxation system in America,England and Japan,then generalize the following suggestions for our reform:1)Setting up reasonable real estate tax system elements;2)Defining the function orientation of real estate tax;3)The collection of the real estate tax needs to be cooperated with perfect supporting system,including the system of tax collection and administration system.Combining with the characteristics of our economic development situation and the basic national conditions,this paper puts forward ideas for the real estate tax reform.The function of the real estate tax in China should be 1)Raising the local financial income;2)Adjusting the distribution of the wealth of the residents;3)Rationally allocating land resources.After clearly pointing out the principles of the reform,this paper puts forward the plan of the reform,which is to cancel the land value-added tax and set up a tax combining land and real estate instead the property tax and land use tax.The path of the reform is experiment in chosen cities before nationwide promotion.On the basis of above,this article designed the real estate tax system and relevant supporting system of our country.