Research On The Reform Of Personal Housing Property Tax In China

Since 1986,China has promulgated and implemented the provisional regulations of the People's Republic of China on property tax to stimulate the development of market economy.With the deepening of reform and opening up,the real estate industry develops and prospers and gradually becomes the pillar industry of China's national economic development.However,in recent years,China's individual housing market has become overheated,and a large amount of social capital has flowed into the individual housing market,resulting in abnormal growth of housing prices,severe impact on the real economy,and a downward trend in the economy.In addition to the tense international situation between China and the United States,China is confronted with internal troubles and external invasion.In order to adjust the current economic development trend,weaken the financial property of real estate and promote the return of capital to the real economy,the reform of real estate tax is of considerable practical urgency.This article studied the domestic and foreign experts and scholars in the field of real estate tax research literature,under the guidance of tax neutral theory and system theory,the research analyzed the present stage our country social wealth flow pattern of the reconstruction,the government high strength dependence on land finance is difficult to control house prices,money flows into a weak property market can lead to the development of the real economy,the lack of government main body tax and property tax and scientific system to practical problems,such as,proposed the present stage our country to implement the urgent realistic demand of property tax reform.This presentation point amplification,the author delves into the development of real estate tax in our country,Shanghai,chongqing two author discussed the city property tax pilot reform of the present situation,effect and existing problems,and to point with surface,analysis of the current our country real estate tax reform work face top level design and the legal system is not perfect and the property tax is not entirely reasonable,imperfect tax supporting services and facilities,and the gray area is difficult to control the property tax reform other pain points and difficult points.Through the study of the successful experience in the implementation of property tax policies in the United States,Japan and Singapore,such as adhering to the principle of "broad-based tax",taking into account social equity simultaneously,adjusting the structure of property tax in local fiscal revenue,strengthening the transparency of property tax information,and promoting supporting reform and upgrading.Combined with China's national conditions,the author fully absorbed the successful experience of other countries,put forward targeted countermeasures and Suggestions for carrying out real estate tax reform to focus on improving the relevant laws and regulations of real estate tax,improving the scientific rationality of real estate tax design,strengthening the supporting system and service capacity construction of real estate tax,and improving the efficiency of real estate tax collection.The issue of property tax reform is related to the national economy and the people's livelihood.It is related to the stability of the real estate market and the health of China's economic structure.It is imperative to implement the property tax reform.It is limited by my research ability and the effect of literature learning.The content embodied in the text may be insufficient.Where further,further research is needed.