Research On The Reform Of Real Estate Tax In China From The Perspective Of Public Policy

China’s current real estate tax regulations were created in the 1980s based on the political and economic conditions. During the past years the development of the new China’s economy has accelerated with the rapid process of Reform and Opening up and as a result the traditional tax system has been far from the need for national development. As part of the local tax, it remains to be seen whether property tax can make up for the lack of local tax, gradually become the main pillar of the local tax, and help the local tax play a role in the reform of real estate tax. Therefore, in the present stage our country’s property tax reform is imperative and the study of the real estate tax reform in our country is of great significance.Based on the science of policy and the theory of policy analysis, through the analysis of China’s real estate tax system design, this paper starts with the perspective of fairness, comes to the conclusion that China’s real estate tax reform is inevitable combined with the current situation of our country’s economic development. Comprehensively comparing China’s real estate tax reform pilot cities and Xi’an City real estate tax revenue data and analyzing the result of the management of China’s real estate tax reform pilots and that of Xi’an’s, it is found that there are still some problems in the real estate tax reform and it is necessary to further learn from foreign real estate tax design ideas, legislation, sector cooperation and strengthen the administration, the internal and external supervision and other aspects. Finally some proposals on the real estate tax reform in China can be presented.This paper argues that the design of the real estate tax reform should proceed from the reality, starting from the national conditions. Under the condition that in China the cadastral information is not perfect, the reform of the property tax reform should be fully considered to reflect the fairness and rationality. Therefore, the property tax reform should be a gradual project, which needs to improve gradually in the legislation of the legal protection. It is a must to set up a scientific property tax system elements supplemented by local government departments’ close cooperation with the current situation of China. Secondly, for the realization of property tax reform, it must be guaranteed to strengthen the internal management of the tax authorities, the responsibility and obligation and to increase the cost of illegal setting,. Only fully done internally and externally, can property tax reform can graduallytake effect and gradually become the pillar of the local tax, making due contribution to the development of the local economy.