China’s Real Estate Tax System Reform And Design

Our country had collected real estate tax at the beginning of founding, the real estate taxhas made certain contribution for our country’s economic construction. But with thedevelopment of our national economy, the reform of the housing system, the existing realestate tax system has not adapted to the requirement of the times, the reform of real estate taxsystem ’s voice is advancing wave upon wave, both in theoretical circles and governmentofficials, were recognized in1986promulgated the real estate tax can not adapt to the timesrequirements, calling for reform. The current real estate tax system, the circulation tax isextremely serious, causing housing high prices, many people can not afford housing; while inthe holding part, tax is little, cause resource configuration is not balanced, harmonious society.The state and the government also wanted to approach, the successive introduction of theregulation of the real estate policy to suppress prices, but prices are still holding does not fallhigh. Many experts and scholars hope to reform the real estate tax, in the2011Shanghai andChongqing also pilot the introduction of real estate tax, how the two local real estate tax result?remains to be the test of time. In view of the present our country real estate tax system isunreasonable situation, some scholars research foreign real estate tax system, writing articles,subject to the real estate market, feel pulse interrogation, make suggestions, with a view toChina’s real estate tax reform design offered idea may seek. This paper is on China’s realestate tax system reform and design of the statements of a school, hope to be able to China’sreal estate tax reform to help design.This paper first analyzes the background and significance of the study, China’s real estatetax heavy circulation, light retain links, which is not conducive to the healthy development ofthe real estate market, the real estate tax system, because of the long time, far can not meet thecurrent real estate market development, it is urgent to reform. Real estate tax reform, canprovide local increase finance income, prices return to rational level, optimize resourceconfiguration, adjust the gap between the rich and poor，to promote the healthy developmentof real estate industry. On the real estate tax research mainly concentrated in the real estate taxeffect on city development and real estate tax incidence in two aspects, the domestic research mainly concentrated in the real estate tax system existence question, the train of thought ofreform and international from three aspects. Then the paper introduces the research ideas andresearch methods.The second part argues that the real estate tax has the branch of broad sense and narrowsense, broad sense of real estate tax is a national related departments in real estatedevelopment, construction, maintenance, such as the transfer of all stages of collection andreal estate-related tax sum; narrow sense of the real estate tax refers to the specific real estatefees, also is the real estate tax. Real estate tax revenue stability, has both direct and indirecttaxes and tax system of complex features; Real estate tax is to raise the funds, adjustingincome distribution and economy adjusting function; Real estate tax theories, including thefinancial theory, land economics theories and tax basis.The third part of the analysis of real estate tax of our country ’s present situation and theexistence question, in this part, firstly analysis the real estate tax in China ’s historicaldevelopment, and then talk about China’s real estate tax categories, settings and positive effect,finally pointed out that China’s real estate tax legislation, tax, rent, relationship betweendesign and management fees, existing problems.The fourth part introduces the foreign real estate tax and foreign real estate tax and ItsEnlightenment to china. Foreign real estate tax mainly introduced the United States, Britainand Japan real estate tax, the three national real estate tax obtained experience and theenlightenment to our country.The last part is our country real estate tax reform and design Including the reform of ourreal estate tax system background and the social and economic background. China’s real estatetax reform principles: people-oriented, reasonable positioning, step by step and promoting thehealthy development of real estate. Then introduces the Chinese real estate tax reform goals:short-and long-term goals. Short term goal is to regulate real estate resource distribution isuneven; allow prices to return to reasonable level; combat speculative buying real phenomena,so as to realize the real estate taxes, prices reasonable, achieve the most middle-class househas house desire, make the most of middle class was no longer enough, will no longer be aslave. The long-term goal is to foster a real estate tax of local government ’s main source of income, as the local government to raise the funds, implementation of home ownership hashouse of desire. Finally, the reform of our real estate tax policy options, the short-term policyis to regulate the real estate tax, regulate and reduce the circulation tax, increase holding linktaxes, establishing and perfecting the real estate tax measures; and in the long-term policy isin short-term policy basis, making real estate tax law, so that law, inheritance and gift taxes,simplify tax, improve the collection rate.