Property Tax Reform In The Urbanization Process In China

China has entered a stage of rapid development of urbanization, facing the newchallenges of the transition to the new urbanization strategy by traditional urbanization. TheEighteen report understanding of the characteristics of urbanization rise to a higher level inthe new situation. In the entire process of the construction of the new urbanization in China,we must always adhere to the scientific concept of development as the guiding ideology, tocreate the new urbanization of science, the harmonious development of the road and lay asolid foundation for the construction and development of urbanization with Chinesecharacteristics.From fiscal and tax perspective, the provide new urbanization adapt the scientific,effective tax policy tool, the urbanization process in China, the real estate tax reform, we cangive full play to the important role of the real estate taxes to provide financial support for theconstruction of urban infrastructure; Can give full play to the important role of the real estatetax adjustment pattern of urbanization, in order to promote the healthy and rapid developmentof China’s urbanization, healthy and rapid development of urbanization also provide goodsources of revenue for China’s real estate tax endowment. Urbanization and real estate taxesthey have also promoted interaction into the coordinated development of the intrinsicrelationship.The main purpose of this study is “tax to promote the town，town Billiton taxes”, benefitfrom good infrastructure construction, real estate owners to town government pay real estatetaxes, real estate tax as the main taxes of the town finances, town government used importantfund-raising tool for the construction of infrastructure. Organize financial income of the realestate tax and regulate the functions of the economy can promote the healthy development ofurbanization; Healthy and rapid development of urbanization real estate taxes to broaden thesources of tax revenue, and increase the tax basis of the real estate tax. Norms of urbanizationand real estate taxes both qualitative analysis as well as learn from typical national experiencein the real estate tax, real estate tax reform of China’s urbanization process offer advice and suggestions.In this paper, using the normative analysis, qualitative analysis and comparative analysisof the three research methods: including the theory of the urbanization process in China, thereal estate tax reform normative analysis; compound the taxable made qualitative analysis isrecommended to take the real estate tax rate; a comparative analysis of the status anddevelopment of real estate taxes on the typical national.The first part of this article is an introduction to eighteen report to the new urbanizationdescribing research background, pointed out that the real estate tax reform has greattheoretical and practical significance to promote the healthy development of urbanization;urbanization domestic real estate tax reform outside the relevant articles were reviewed, andlaid a good foundation for the content and direction of the body of research; brief innovationpoint of the approach adopted in this paper, the research process and thesis. The second partof the theoretical analysis, defined the concept of urbanization and real estate taxes, clear themain content and scope of their research, that take the new road of urbanization with Chinesecharacteristics and the combined real estate tax levy to maintain links; real estate taxurbanization made specific analysis, the process of urbanization in the real estate tax reform toraise revenue as the theoretical basis of the reform, urbanization and real estate taxes have apositive interaction between the intrinsic relationship. The third part of the empirical analysis,the overall evolution of the urbanization process in China after the reform and opening up inthe real estate tax reform, real estate tax levy since the reform and adjustment, but no longermeet the needs of the rapid development of China’s urbanization stage; existing Owning thereal estate tax problem is very prominent, including the types of taxes settings are notstandardized; narrow the scope of taxation; the unreasonable tax basis; rate design unscientific,and other issues. Learn the typical national urbanization in the fourth part of the experience inthe development of real estate tax under that standardized types of taxes, attributable clear;wide range of taxation, income scale; elements of design science to facilitate the collectionand management of foreign real estate taxes. The fifth part is the suggestions of urbanizationin the real estate tax reform, including the merger of real estate and real estate taxation;gradually broaden the tax base; redesigned tax basis; implementation of four composite rate structure effective proposals. The sixth part of the research conclusions, that the ascientifically reasonable real estate taxes and urbanization both affect each other, mutualpromotion and coordinated development.The conclusion of this article is based on eighteen major report describing the newurbanization of station sites, the use of normative analysis, qualitative and comparativeanalysis of different research methods, analysis theory of urbanization and real estate taxes,the town and the outstanding problems in the process of evolution of the real estate tax reformin the current real estate tax, learn from the international experience of the real estate tax,China should establish compatible with the rapid development of urbanization stage of thereal estate tax by urbanization and real estate taxes both internal interaction, mutualpromotion and coordinated development of urbanization and real estate taxes.