Research On Property Tax Collection In China

Property tax is one of the components of China's fiscal and taxation system.It plays an important role in safeguarding local public service expenditures and regulating the normal operation of the social economy.China's current property tax policy is still following the "Provisional Regulations on Real Estate Tax" implemented in 1986.Under the current situation that commercial housing is dominant,this system is gradually unable to meet the needs of social and economic development.The Third Plenary Session of the 18 th CPC Central Committee proposed to "accelerate the real estate tax legislation and promote reforms in a timely manner." The "Party Report of the 19 th National Congress of the Communist Party of China" proposed to promote real estate in accordance with the principle of "legislation first,full authorization,and step-by-step promotion".Tax legislation and implementation.These actually indicate that China's property tax will be reformed,and the state will gradually establish and improve the modern real estate tax system.However,the property tax reform has been called for more than a decade,and it is still not a short time to see the implementation of the land.Why do we have to promote property tax reform? Why is the property tax so difficult to land? What are the difficulties in the comprehensive introduction of property tax? The analysis and resolution of these problems is of great significance to promoting tax reform,guiding residents to form reasonable housing consumption,improving fiscal system construction,and promoting healthy economic development.Based on the theoretical research of property tax,this paper analyzes the process and problems of China's real estate tax reform,analyzes the purpose and necessity of real estate tax reform,compares the domestic and international real estate tax system and its influence,and surrounds the reform.Institutional disputes,management problems and various obstacles,propose corresponding solutions,and explore the design of China's real estate tax reform system.