Housing Property Taxes Of Shanghai And Chongqing Reform Plan Comparison And Evaluation

House property tax is adjusting income distribution of wealth and is one of the important methods. China’s current housing property tax with the development of economy already lags behind the development of The Times.In the current housing property tax reform, to individual housing impose house property tax, can achieve reasonable adjustment income distribution narrow the gap between rich and poor, and promote social fairness and purpose. Shanghai and Chongqing cities as a pilot and in November28,2011officially began to individual housing impose house property tax.It is helpful to adjust income and wealth distribution, which is beneficial to the local sound system, promote the readjustment of the economic structure of land intensive use, and be helpful for individual reasonable guide housing consumption.This article through to the basic theory of the problems of the property tax and mutual relations between real estate taxes, the Shanghai and Chongqing, in terms of both housing property tax reform pilot scheme comparison and analysis, the objective of the reform of the troubled the evaluation. Reform is the trend of The Times, have a lot of positive effect, had the deficiency is normal.The lack of legal basis for collection range limited difficulty of implementation plan tax basis not reasonable deficiencies proposed further regulating Chinese real estate taxes are given. This paper mainly divided into three parts to elaborate:The first part considers the basic theory of the property tax problems.Firstly, it defines the property tax and the concept of house property tax principle and characteristics, leads to a property tax and the current housing property tax contact. Then, from imposition object levy limits tax rate form plan tax basis and feasibility of the property tax and reveals the with the current housing property tax difference.Finally, a deep analysis of the our country house property tax reform pilot in real estate investment demand suppress overheating, stable local fiscal revenue, adjusting income distribution positive meaning.The second part analysis the Shanghai and Chongqing both of the housing property tax pilot reform plan the main content. Beginning of the first pilot limits levy object plan tax basis payable tax amount tax rate cuts standard tax purposes for Shanghai and Chongqing cities introduced two pilot house property tax reform plan the main content. Then, it is able to plan for comparative analysis.Finally, through to the prices of regulation of the tax system and local fiscal revenue adjusting income distribution between the terms of the influence make the implementation of the pilot plan effect. The third part evaluates the house property tax pilot plan and put forward the improvement suggestions. Firstly, the Shanghai and Chongqing property taxes have two differences. It is objective to evaluate the pilot scheme both as a double-edged sword both advantages and disadvantages. Through the analysis of real estate taxes and technical challenges facing the law, this paper suggests the standard housing property tax will house property evaluation system evaluation personnel departments such as tax law enforcement authority facilities construction well. And the income of the appropriate room construction of low-rent housing will content the people.