Study On The Impact Of Property Tax On Taiyuan Housing Market

With the development and progress of society,China's economy is developing rapidly,and the real estate market is hot.A series of problems have emerged,excessive speculation,high prices,unreasonable supply and demand structure,etc.,which has led the society to pay more attention to the real estate industry.The reason is that there are many problems in China's property tax system,such as the unbalanced tax structure and tax base,narrow tax scope,burden of circulation tax,and management loopholes.The existing property tax can hardly meet the requirements for the development of real estate industry,and it cannot fully exert its adjustment and guarantee effect on the housing market,which greatly restricts the healthy development of our economy.Therefore,it is urgent to accelerate the reform of the property tax system.We must speed up the legislative work,optimize Taxation Structure,improve the property appraisal system and the management system,finally,a tax system suitable for China's real estate industry will be formed.In order to ensure the good development of China's real estate market,China must actively carry out the reform of the property tax system.At present,many countries have already imposed the property tax,and there are many places where we can learn from them,but we cannot copy the cases of other countries.We must consider our own characteristics and national conditions.Based on the research of the theory of property tax and property tax market analysis to predict in advance as much as possible may give the positive or negative effects of the housing market in our country,for the future practical tax policy in our country,has significant meaning for the healthy development of the housing market in China.Based on the analysis of the current situation of the real estate tax system,this paper summarizes the drawbacks of the existing system.The relationship between the real estate tax to be collected and other related taxes and land transfer fees is analyzed.Taking the personal housing market in Taiyuan as an example,this paper analyzes the influence of the real estate tax on the individual housing market in Taiyuan.This paper has four parts:Firstly,this paper introduces the current property tax in China,analyzes and points out the drawbacks of the property tax system,which shows that the reform is very necessary.The article analyzes the concept of property tax.Analyzing the relationship between property tax and other related taxes,and the relationship between property tax and land leasing,laying a good foundation for the following.The third part,the article introduces the current situation of housing market in Taiyuan from two aspects:housing market supply and demand and price,and points out the existing problems.The author deeply analyzes the possible impact of property tax on housing prices and supply and demand.The ending is a summary of the article's discussion of problems,and according to the specific circumstances of China,some suggestions are put forward for the implementation of the real estate tax.