China's Individual Housingpro Perty Tax Research

Property taxes in the countries of the world has a long history, medieval Europe began to collect property tax as early as the Zhou dynasty, and China also has the real estate tax is equivalent to the tax. The State Council promulgated "People's Republic of China Property tax Temporary regulation" according to1986, China's current property tax only on the business houses of town, Owner-occupied housing not to collect property taxes on personal. In the beginning of2011, The State Council promulgated the relevant policies, Chongqing and Shanghai as the pilot of the property tax reform, the city government enacted its own property taxes to the implementation details, has begun to collect personal property taxes. Because the property tax policy is the introduction of unprecedented prosperity in the real estate market, housing prices soaring environment. People could not help but start thinking about the content and objectives of this property tax reform really in line with our long-term development.Shanghai and Chongqing real estate tax rules in terms of coverage, the collection of objects, relief policy, tax rate, tax base, tax purposes, duty-free area are not the same, each has its advantages and disadvantages, the prices will have different effects. At the same time, through comparative analysis, we found that the Shanghai and Chongqing individual housing property tax system has some problems, such as imperfect legislation, tax basis unreasonable, inadequate collection, lack professional assessment agencies and so on, are not conducive to personal housing property tax in the future nationwide orderly, rational, successful collection. The author thinks, in contrast, Shanghai and Chongqing pattern may have an advantage each, but overall, Chongqing mode desirable place more and more, policy can reflect the regulation of the prices and income redistribution. Chongqing model are:the collection object division more scientific, relates to the stock of housing tax policy; tax rate setting, more detailed, very well reflected in the income redistribution this goal; considering the different situation of housing ownership, and the various cases of taxpayers to carry out the provisions of the personal housing property; tax revenue use is relatively clear; obvious effect on price control. Shanghai model are:collection range is wide; the tax basis is more reasonable; tax relief policy details. Some typical of the country prior to the individual housing property tax, has a wealth of experience in this field. Japan's fixed assets tax and United States tax, and France, such as real estate taxes and individual housing property tax in China is closely linked. States on individual housing property tax system on the basis of an overview and analysis, identifying their respective characteristics and compare them, we found that many places in China have profound significance.For example, the United States of America's real estate tax purposes, the Japanese's real estate valuation system, Canada's differet tax rate and so on.In addition, it is necessary to construct a set of scientific and reasonable personal residential property tax, it needs to be clearly its theoretical source must also be a clear sense of its collection and prerequisite that the need for and the feasibility analysis of its collection. Individual housing property tax assessment in each of the elements must be scientific and rational, and on this basis, formulate a set of practical personal housing property tax system in order to fully play its positive role. In short, property tax levy of Individual housing has become the trend of the times. But how individual housing property tax will be pushed to the country, we need to do more in-depth research and analysis, the Government will also need to be cautious.