The Research On The Tax Basis Of House Property Tax

Property tax countries tax generally levied taxes, this tax not only conducive to theprotection of national tax revenue, regulating income distribution to narrow the gapbetween rich and poor, but also conducive to guide buyers rationally choose living areaof adequate housing, to avoid waste, save social resources. Property tax levy in1986,does not have the personal, non-commercial real estate property tax conditions, and notfor personal non-business premises levy property taxes. With economic development,the residents have an increasing number of real estate, China continue to regulate thereal estate market, however, did not receive the desired effects of the lack of stageproperty tax system, housing tenure is undoubtedly affect the regulatory effect one ofthe main. With the continuous development of China’s economy, the property tax planis increasingly put on the agenda. In recent years, the state has proposed to accelerateresearch and improve the housing tax policy, and in Shanghai and Chongqing propertytax reform, to more clearly show the government’s determination to regulate the realestate market and shows the state of the real estate tax reform perfect to achieve theurgent needs of the real estate tax purposes. Taking these situations, the article aims tostudy how to establish the tax basis of the property taxes in line with China’s reality, tohousing ownership in all of the stages of personal non-space business property tax, inorder to achieve the purpose of property tax revenue.The article based on the general theory of the departure tax from property tax, firstintroduced the characteristics and purpose of the property tax, leads to the current provisions on property taxes, as well as Shanghai, Chongqing property tax pilot reformprogram made to the tax basis of the property tax; went on to say that many problemsexist in the current property tax basis, the tax basis of the property tax theoreticalanalysis of different standards were cited as the tax basis, and their respectiveadvantages and disadvantages on together to make research and analysis, come to thetax basis of the best most suitable for China’s real estate tax based on the value of thereal estate market assessments as a basis; Finally, the combination of the foregoing, andmake recommendations for optimizing China’s property tax system, that is, todetermine a reasonable tax basis to determine the value of the property assessmentsystem and assessment cycle, establish the main access and management system, so thetax basis of the property tax can be good for property tax purposes, in order to achievethe goal the use of property taxes to control prices, increase local revenue, the purposeof regulating the social gap between the rich and the poor.