Real Estate Tax Levy Be Reformed In China And Its Impact On The Housing Market In Pilot Cities

In recent years,with the steady and rapid development of the national economy,China's housing prices have shown a sharp rise.The people's livelihood issues caused by the continuous and high-rising housing prices have become the focus of attention of all sectors of society.There has been a lot of discussion about real estate taxation on individual residential housing.In 2011,the State Council began the collection of real estate taxes on residents' individual housing with Shanghai and Chongqing as tested cities.Under this background,the research content of this article mainly includes three parts.The first part is the basic problem research of real estate tax reform.It explains the rationality of real estate tax under the land public ownership,discusses the tax attribute of real estate tax,and puts forward real estate The tax should be a kind of local tax,sort out the current status and reform process of the existing real estate tax,put forward the problems existing in the existing real estate tax collection,and the necessity of reform.The second part analyzes the typical foreign real estate tax collection model.Summing up the excellent experiences shared by various collection modes,further clarifying the objectives of China's real estate tax reform and the problems to be solved during the reform process;the third part analyzes the impact of real estate tax reform on the pilot city's commodity housing market,through the market supply and demand mechanism.Analyze the actual conditions of the real estate market in Chongqing and Shanghai from the perspectives of demand and supply,review the pilot results,analyze the causes,and make further assumptions for the reforms in the real estate tax reforms in Shanghai and Chongqing,under assumptions.Dynamic Analysis Method The tax is calculated on property taxes.The analysis and calculation of the real estate tax collection reform in Shanghai and Chongqing shows that the real estate tax has the potential to develop into a local tax subject tax,but under the existing economic and social conditions,the real estate tax cannot play the role of supporting local fiscal revenue,and its tax attribute should be Focus on income tax.The short-term goal of real estate tax levy reform should focus on reflecting the attributes of income tax,setting up targeted levy reform programs,guiding market capital allocation,optimizing market structure,and assisting in regulating income distribution.