The Research On The Reformational Thoughts Of Chinese Real Estate Tax And Tax System Setting

According to the report of the 17th National Congress of CPC, a deep reform will be made in the fiscal and taxation system and a perfect financial system is to be established to suit the power. The report at the 3rd Plenary Session of the 16th National Congress of CPC said that a programme of tax and fee reform in urban construction will be implemented.The report also said real estate tax will be implemented, if the conditions are ripe. This paper thoroughly implements the scientific concept of development, adheres to materialist dialectics and follows the principle of linking theory with practice. In this paper, the writer makes full use of the ways of normative analysis, empirical analysis and system analysis. With the help of the results of the latest theoretical research and the practical experience of Chinese real estate tax assessment in experimental work, the writer of this paper makes a systematic,comprehensive and thorough study of Chinese real estate tax system.First, this paper introduces the theory and practice of foreign real estate tax. Then it researches the current state and the existing problem of Chinese real estate tax system.At last, the writer puts forward a new approach to reform real estate tax system after analyzing the pros and cons of the existing one, a design of taxation factors and some supporting measures including real estate tax reformational objectives, reform program, implementation steps, the object of taxation, the taxpayer, the tax basis, tax rates and others. So this paper provides reference for the government department to study the real estate tax reformational program.