Property Tax International Reference Of China's Reform

In recent years, real estate has become a hot topic, along with the development of the real estate market, real estate tax reforms at home and abroad have also received wide attention and attention. In China, along with the continuous improvement of the status of real estate and the existing defects in the continuous exposure to the real estate tax, property tax reform and property tax levy has already been put on the agenda. This year's "two sessions" once again become a topic of real estate representatives and committee members, one of the hottest topics, the property tax levy has also pushed to the cusp of the reform. This paper aimed at China's current real estate tax disadvantages that exist, through analysis, drawing on domestic and international real estate (property) tax system construction, China is going to levy property tax for the demonstration and analysis of its system of having better analysis, and the proposed property tax levy necessary supporting measures. Through the History of China's real estate tax system analysis of a clear development of China's real estate tax system, change process, as well as China's current real estate tax system, the historical origins; reached the tax mix, the market, as well as an excessive burden on tax structure, " re-flow light-deposit "conclusion; by developed countries and China's Hong Kong real estate taxes, a detailed study and put forward China's real estate tax system can learn from the experience and enlightenment; through quantitative analysis of property tax for property tax revenue system, a preliminary design; concludes with a property tax levy necessary supporting measures. Real estate tax on a country's tax system is of great significance, a sound property tax system is a sound tax system the country an important symbol of today's real estate market started near China, is very important. As China's real estate tax reform itself has the depth and breadth of its significance goes far beyond China's current taxation system for a simple repair, and thus is bound to China's prosperity, stability, prosperity and openness have a positive and far-reaching impact.