The Problems And Countermeasures Of The Reform Of Property Tax

Over the past thirty years of reform and opening up,with the rapid development of China's real estate industry,prices of commodity prices have soared,especially in the frontline cities such as Beijing,Shanghai and Guangzhou,house prices are still high.The surge of real estate prices has led to the phenomenon of "real estate fever" in various cities,resulting in social contradictions such as "people have multiple apartments and no one can afford to buy a house".The near fanaticism in the real estate market not only seriously affects the normal life of the people,but also poses a serious threat to the real estate market and the healthy development of the whole national economy.Since the eighteen major,the general secretary of Xi put forward that "house is not used for stir fry",the central and local governments have also introduced some control measures to suppress the rapid growth of real estate prices,such as the implementation of the housing system for the same rights,the implementation of the limit purchase policy,the increase of the proportion of two sets of housing down payment and so on.But to achieve sustained,healthy and stable development of the real estate economy,we must have relevant legal protection.The legislation and reform of the property tax are of great significance to the stability of the real estate market,the rapid growth of housing prices,the optimization of the national economic structure,the promotion of the overall development of urban and rural areas,the increase of local financial revenue,and the direction of investment.Therefore,the legislation and full implementation of the real estate tax is the inevitable product of the current economic development.It is a major measure to optimize the structure of the national economy and finance and taxation.It is the necessary requirement to ensure the livelihood of the people,promote the overall development of urban and rural areas and realize a well-off society in an all-round way.As far as the current situation is concerned,the implementation of property tax reform in China is still difficult,and needs to be implemented step by step and steadily.Through the analysis of the pilot cities of the real estate tax reform in China,this paper makes a reference to the advanced property tax system in the world and explores a way for the reform of real estate tax in China.This article is divided into five parts:The first part,the introduction.This paper introduces the domestic and foreign literature on real estate tax,collate and analyze the views of these documents,and explain the background,content,method and significance of this paper.The second part,summarize the current property tax system of western developed capitalist countries,Hong Kong,China,Taiwan,China,and Chinese mainland,introduce the current situation of the reform of the property tax reform in two pilot cities in Shanghai and Chongqing,analyze the advantages and disadvantages,and draw on its successful experience.The third part describes the ideal state of the property tax reform,that is,the goal.According to the current situation of Chinese mainland real estate market,the aim of the reform of real estate tax is to restrain the rapid growth of house prices,promote the process of urbanization,provide funds for the guarantee housing,optimize the allocation of real estate resources,optimize the structure of local financial income,and adjust the direction of the deformed investment.The fourth part elaborates the problems that will be faced in the implementation of the property tax reform in the whole country.Any new thing is bound to suffer some resistance at the early stage of development,and the reform and implementation of property tax is no exception.Historically,the local government of our country has long implemented land finance,which has formed a stable interest pattern for a long time,and the reform will shake the pattern of interests.From the ideological point of view,the concept of property private ownership has begun in the feudal society and has been deeply rooted in people's Ideology and should be owned by the people.Taxation on housing causes people's dissatisfaction.As far as Chinese mainland is concerned,capital in the real estate market is not small.A survey shows that for ordinary families,more than 70% of the capital is concentrated in the real estate market.In this case,the reform of property tax will affect the reform and full implementation of the property tax,whether the public is accepted,the relevant system is perfect,and the supporting facilities are complete.The fifth part,combined with the actual conditions of China,in view of the housing tax reform and the overall implementation of the obstacles,put forward the corresponding countermeasures,including improving the design of the property tax reform,strengthening the construction of supporting facilities,strengthening the management of tax sources and so on.