The Theoretical Research And Practical Thinking Of House Property Tax Reform

With the development of economy, real estate has became an important pillar of our China, the revenue of real estate tax in China has also became an important source of national finance income. However, compared with the developed countries, real estate tax in China, especially in the real estate maintain phase, still has lots of problems, such as imperfection of tax system, unreasonable tax object and losing of tax effect. These defects have seriously hampered the development of the real estate industry itself and the state revenue situation.In May2010, with the setting of The Opinion about Deepening the Reform of Economic System, the State Council point out that we should promote house property tax reform step by step. And from then on, house property tax reform was officially put on the agenda, lots of study in estate has been done by many experts and scholars.This article firstly makes clear definition of house property, then points out the main problems of China’s house property tax, after that in the base of experience and condition of our country, the article will put forward an house property tax design scheme. In the end, article will make analysis about the house property tax’s impact on government and the citizens, provide some useful suggestion for house property tax reform and constructing a reasonable estate tax system.