Chinese Real Estate Tax System Reform Under The Visual Angle Of Function Optimization

Main ContentIntroduction of the thesis introduces the meaning and purpose of the subjects, logic structure and research methods.The main text divides into four chapters:Chapter I: The general economic analysis of real estate tax function. In the first chapter, research focused on the scientific content and functions of real estate tax function, and put forward three major functions of the real estate tax. Meanwhile, using partial equilibrium analysis to study the shifting of real estate tax and real estate tax incidence.Chapter II: The functional analysis of the current real estate tax. This chapter introduces the evolution of the real estate taxes for the function, and on the basis of this analysis summed up the deficiencies of the current real estate tax function and the causes and the consequences.Chapter III: This chapter introduces the real estate tax function of the developed countries, developing countries, Hong Kong and Taiwan regions, and summed up the experience to optimize the function of the real estate taxes.Chapter IV: From the perspective of revenue optimization function, this chapter introduces the vision of the real estate tax reform. Meanwhile, the chapter also proposed the associated measures of the real estate tax function optimization.The main innovations of this paperThis paper will put the real estate tax function as a major breakthrough, and viewed the real estate tax reform from the perspective of optimizing the function. This article uses general economic analysis to the real estate taxes, functional analysis to the current real estate tax system and comprehensive and systematic study to the mechanisms of real estate taxation function. Then On the basis of program design to optimize the function of the real estate tax, it will promote the comprehensive reform of the real estate tax system.This paper uses the western economic partial equilibrium analysis to study the shifting of real estate tax and real estate tax incidence, and finally obtains the conclusion that the tax burden of real estate tax decide on the supply and demand curves elasticity of the demand and supply side of real estate.This paper summarized the functions of the real estate tax optimization with the two major principles: efficiency in the first place appropriate balance between the principle of fairness and revenue neutral principle. This paper believes that only has grasps these two principles, Chinese real estate tax reform will be successful.