Research On The Restrictive Factors Of Personal Housing Property Tax Reform In My Country

Recently,the development of the housing market has been booming.Housing prices which have been constantly high disrupted the order of the housing market and boosted the gap between the rich and the poor.To solve various problems caused by housing,Shanghai and Chongqing reform property tax for individual housing,which is a preliminary exploration.Since the 18th National People's Congress,the construction of China's modern financial system has achieved initial success.The report on the 19th National Congress in 2017 further accelerates the construction of a modern financial system.Deepening reform of the fiscal and taxation system is development goal.In the 1st session of the 13th National People's Congress in 2018,the process of legislative work was mentioned.As one of the main types of taxes involved in the real estate tax,property tax will naturally have its necessity and particularity.The reform of the individual housing sector is an innovative move and a road to exploration.However,due to the current situation in our country,there are many factors restricting the promotion of reform.Therefore,the reform and implementation of individual housing property tax is still a long way.The purpose of this paper is to analyze the obstacles existing with the promotion of property tax reform.Based on the development of real estate tax,we should take a comprehensive view of the promotion of the reform of individual housing.We should take the function of reform as a clue to analyze the favorable advantages brought about by our present economic environment.From the perspective of housing,we will analyze all aspects that may be involved Constraints.In the specific content distribution,the first chapter is the introduction part,mainly discusses the research background,the significance of the research,literature review at home and abroad.The debate that has not stopped is the background of the research on this issue.The reform of individual housing property tax has been placed on high expectations.However,if it is implemented in a rash manner,it will have an unfavorable impact on the public.Therefore,analyzing the obstacles in the reform process is the significance of this study.Literature review also based on real estate taxes,the theory of foreign real estate tax to sort out a comprehensive analysis.The application of the individual housing part of the domestic literature more focused on the review of the functional orientation of China's reform process,the tax burden and Land-related issues are more prominent.The second and the third chapters study about related concepts and theories,pave the way for the research of individual housing property tax reform.On the basis of the development of real estate tax,it is better to solve the corresponding restrictive factors in the reform of individual housing to achieve its functional role.The fourth chapter focuses on the analysis of the restrictive factors in the process of the property tax reform of individual housing.Starting from the housing,the perspective of the residents,the ownership of land,the management mode of collection and the social problems that may arise.Reform is a kind of development.However,if the problems existing in various aspects can't be properly balanced in the process,it will affect the process of reform.Finally,through the analysis of the reform,we look for the path to find the direction and reform,the fifth chapter focuses on the direction of reform and countermeasures.We should go deep into the reasons for the reform before developing the programs.At the same time,we must spare no effort to gradually advance the reform and pay attention to people's livelihood.In order to make the society more stable,we should promote the real estate tax reform reduce the tax burden,and increase the holding part of tax burden.Without increasing the burden on residents and giving some tax incentives to low-income families.Strengthen the land transfer management system and make a clear land use rights.The tax administration management system should be perfect.We should also coordinate and cooperate with other relevant issues to get more public recognition.