The Idea Of Property Tax Reformation Of "the Division Of Rent And Tax"Mode In Tenure Stage

In the controversial regulatory policies of property, one of the most attracting measures is about the reform of tax system. The tax reform of property has been debated for a long time in China. In October,2003,"the Central Committee of the Communist Party decision on some issues concerning the improvement of the socialist market economic system" first presented that" we should take on the tax reform of urban construction, when conditions are ripe for the introduction of a standardized real estate property tax.". During three years from2006to2008, economically developed provinces and municipalities, that is Beijing, Shenzhen, Nanjing, Chongqing, Fujian, Tianjin began, one by one, the pilot of "Kong Zhuan". Then on January27,2011, Shanghai and Chongqing were published in the property tax levy management rules, and announced the beginning of the personal housing imposed house property tax from January28.At present, China’s real estate industry showed the blowout phenomenon, prices are also jump up, the real estate industry seems to be a serious bubble. Undeniably, the imbalance between supply and demand in the current real estate market is the main reason leading to this round of soaring housing prices, but behind this interpretation, we should also be soberly aware that many problems existing in the current system of real estate tax. The basic framework of China’s current real estate tax, is the formation of complete the tax-sharing system reform after the mid90’s in last century. While the property tax regulations are formulated in1986under the background of the welfare housing distribution system. The tax system involves11real estate taxes, distribution in the development, holding and trading links of the real estate. China’s current real estate tax system is not reasonable, that is, many taxes, phenomenon of double taxation,"rent, tax, fee" system confusion, unscientific tax base, unreasonable tax burden distribution, small tax revenue scale, imperfect management rules of tax. With the development of economy, society and environment changes, the current real estate tax system has no longer meet the requirements of the market economy, we need to reconstruct the system of real estate tax.On the other hand, the realization of social distributive fairness, justice, the key is that the government could carry out the function of the public service effectively. But after the reform of the tax system, the central financial power is greatly enhanced, and local authority was greatly weakened. Adhere to the scientific outlook on development from the perspective of tax reform, we should construct a tax that can provide stable financial income for local governments.This paper mainly consists of four parts:the first part is the theory summary of property tax and the type of property tax summary and analysis; the second part is the analysis of the present situation of the current real estate tax system in China and its problems; the third part is the rational and comparative study of reference model of property tax in developed countries and regions; the fourth part is analysis of selecting "Chinese characteristic" of the real estate tax, the design on the tax system and improvement of supporting measures.