Research On The Dilemma And Countermeasures Of Real Estate Tax Reform Based On "Shanghai And Chongqing" Pilot Project

In recent years,with the rapid development of the real estate market,the discussion on the real estate tax reform has become a hot topic of social concern.From the third plenary session of the 16 th central committee of the CPC in 2003 to the 19 th national congress of the CPC,key words about real estate tax reform were mentioned many times and the formulation changed many times,which fully reflected the importance of real estate tax reform in deepening the reform of fiscal and tax system.However,due to the directness and universality of interests involved,the hot spots and difficulties of the real estate tax reform coexist,and doubts and concerns continue.This paper focus on the personal housing retain part of real estate tax,with domestic and foreign real estate tax related theory,policy and mechanism,the basis of the experience,reviews the development course and the real estate tax reform practice in China.Based on the reform pilot of "Shanghai and chongqing",this paper summarizes and analyzes the current practical difficulties of the real estate tax reform in China from the "tax collectors" and "tax payer" of the real estate tax reform.By constructing a binary logistic regression model,this paper conducts an empirical study on the factors influencing the public's cognitive attitude towards the real estate tax in the link of holding,and discusses the condition that the real estate tax in the link of holding will not be levied in the short term from the theoretical and empirical perspectives.At the same time,based on the experience of real estate tax reform and collection and management in typical countries,and combined with China's reality,this paper puts forward the path selection and countermeasures for China to levy the real estate tax in the link of personal housing ownership in the future,and provides a reference basis for comprehensively promoting the real estate tax reform in a timely manner in the future.The preliminary conclusions of this paper are as follows:Firstly,it is immature and impractical to comprehensively levy real estate tax in the short term and further promote the real estate tax reform.However,in the long run,the promotion of real estate tax reform is imperative;Secondly,the real estate tax reform should be positioned in the financial,institutional and regulatory functions,but the core goal is to achieve its financial function;Thirdly,the real estate tax reform should adopt the progressive reform;Fourth,the real estate tax reform should be carried out in the way of "differentiated treatment" and "city by city policy";Fifthly,the real estate tax reform policy propaganda and knowledge popularization is very necessary.