A Tracking Study About The Pilot Reform Of House Property Tax On Shanghai And Chongqing

The house property tax of China that we used until now, was enacted in1986. Its scope of taxation is operating house that include shops, stores and rental properties. Nowadays, the China’s house property tax system is very complex. It includes of Land Appreciation Tax, Urban Land Used Tax, Farmland Occupation Tax and House Property Tax and so on. In recent years, with the booming of economic in China, the price of house is rising rapidly, a growing gap betweenChina’s rich and poor. China’s House Property Tax is seriously falling behind the growing of China’s economic. And it can’t meet the needs of the rapid development of market. In recent years, the serious rising price of house has affected people’s normal life. Shanghai and Chongqing, as the pilot of the reform of House Property Tax, begin to make the changes on January28,2011under the serious circumstance, and wish to use the levers of tax to rein the property price rise, adjust the income distribution, promote social fairness and perfect local tax system.Due to the present situation of our country, the pilot cities began to change. This article studied about the pilot of Shanghai and Chongqing. And analysis the deficiency of our country’s house property tax system. In this way, our country get some viable experience to use in the reform of our House Property Tax. This article is mainly divided into five parts to introduce the object of our study.At the first part, we introduced the present situation of the House Property Tax in our country and some problem in real estate industry. The speed of residents’ income is growing slower than the house’s price. And it seriously affects people’s quality of life, hinders the development of economic. And wish the change of House Property Tax can solve the problems. At the second part, we collected the data of Shanghai and Chongqing to analysis the change of the house’s price, local financial revenue and income distribution from beginning to July2013.And sum up experience and lessons. At the third part, this article introduced some developed country’s House Property tax, and summed up some beneficial experience that we can study. AT the forth part, this article analyzed the problems we will meet when the reform of House Property Tax spread to our nation. Our country is very big; the resource of House Property Tax is huge. And the House Property Tax of our country is falling behind our country’s economic. Spreading the change to our country well met great problems. At the fifth part, we make some advices to help the reform of House Property Tax.