Study On Reform Of Property Tax Collection And Management In China

In1998, the State Council issued a document, since the positive adjustment of housing finance and tax policies to encourage residents to housing consumption, with the continuous progress of China’s urbanization process, increasing the income level of the residents, the housing needs of our residents widening, making China’s real estate market is in short supply here, China’s real estate market also experienced a rapid development stage. However, the booming real estate economy makes "real estate" phenomenon will occur in the real estate market. Speculative demand coupled with a "real estate corporation" rigid demand of the residents of the housing, so that our prices rising, making our residents, especially low-and middle-income residents in the purchase under tremendous economic pressure and the pressure of life. Social wealth is increasingly tend to cluster in a few hands, gradually increase the social gap between the rich and the poor, affected social stability and harmony. Moreover, large-scale real estate speculation and real estate mortgage intangibles increased risk of China’s financial market is not conducive to the stable development of the economy. Serious contradiction between supply and demand of China’s real estate market, in order to maintain social harmony and stability, in order to control the sharp rise in house prices, the government introduced in recent years, many of the policy, including tax policy, want the various policies and measures to suppress rising too fast prices. But in many policy control, our prices did not put down the pace of rising too fast.Announced in January2011, Chongqing and Shanghai, opened the pilot work of the real estate tax, its core residents within their area of jurisdiction of individual housing incremental room is included in the scope of the property tax levy, property tax that is holding part of the personal property taxes. Property taxes ability to suppress prices leave alone. Expand the tax on property taxes to maintain links China’s real estate tax reform trend. China’s real estate tax has always been "re-circulation, light retain tax situation, many foreign countries are focused to maintain the property levied. Owning property tax is a particularly critical issue, and that is the real estate tax collection and management.This paper examines the object of this paper is the reform of the property tax collection and management in China, mainly to study the existing problems in the current real estate tax collection and management practice, as well as property tax reform in Shanghai and Chongqing cities reflect the new property tax collection and management issues. On this basis, developed countries successfully learn from foreign experience in the real estate tax collection and management, combined with China’s actual situation, think about our property tax collection and management reform measures, and to make recommendations.The article first introduces the research background; Second, our property taxes, in-depth analysis of the property the dilemma of tax collection and management, mainly from property taxes under the unreasonable and imperfect collection mechanism; discussed next pilot property tax in Shanghai and Chongqing, pilot implementation, and analysis of the problems encountered in the real estate tax collection and management practice; Subsequently, with the problems encountered in the real estate tax collection and management practice in China, looking for a successful experience of developed countries in the property tax collection and management work, mainly related to the setting of the property tax base assessment agencies of different countries, the United States and Lithuania tax base assessment method, the last article of the United States, France, Britain, the property tax assessment dispute resolution mechanism, as well as national right to limit property tax levy, summed up the successful experience of the national property tax collection and management of the revelation; establishment and improvement of China’s property tax assessment system and other supporting measures on both sides, and put forward countermeasures and suggestions of the property tax collection and management.Property taxes, tax reform, not only can effectively regulate the real estate market supply and demand balance to maintain the healthy development of the real estate market, the same time improve the fiscal and taxation system in our country, has a great role to promote tax fairness. The tax collection is the key link in the types of taxes levied. This paper discusses the reform of the property tax collection and management, the actual significance of the current property tax reform in China as well as the improvement of the real estate market.