The Empirical Research Of Shanghai Real Estate Based On The Purchaser Of The Will

Before Shanghai property tax pilot in 2011, real estate tax policy that our country widely practiced is "real estate tax regulations" carry out in 1986.In this policy, real estate tax take duty-free policy to the property of individually-owned occupancy. Shanghai and Chongqing as the pilot city of real estate tax reform take the lead in reforming real estate tax, the most representative content in the reform is to include some residents’ flats to the scope of paying real estate tax, which marks the real estate tax reform in our country having entered a new stage.Shanghai and Chongqing real estate tax has existed for four years, due to the short time of policy, policy evaluation is still in the stage of exploration. Furthermore, the reform is not only performance in the reduction of free range, also explores specific real estate tax levy scheme, such as the selection of base standards, tax rate floating and collection, etc. Function orientation of real estate tax and system design also require a lot of empirical support, it is also discussed in this context.In this context, according to the structure of theoretical analysis, issues raised, test analysis, investigation enlightenment, using empirical research as the main research methods. Respectively from the following three research lays: one is the recognition degree of real estate tax; the second is the influence degree of real estate tax for customers in purchase intention and model selection; the third is to make the real estate tax levy standard to adjust the impact of house prices.The context has the aims to solve the following problems such as public acceptance of real estate tax policy in Shanghai. Whether there was a significant difference in recognition of Shanghai real estate tax policy among the customers. If it is possible that buyers are influenced by the real estate tax to change the possibility of economic decisions significantly associated with its own characteristics. Real estate tax revenue level set is the tax rate differential, from three aspects of taxation scope to the influence degree of the effect. According to the above design questionnaire, get effective samples. Use independent sample test, cross analysis, single factor variance analysis, multiple regression analysis method and relevant conclusion.On one hand, the public does not have a high level of recognition of current property tax in Shanghai, especially in terms of the impact of self-interest; on the other hand, the real estate tax has certain influence on guiding to meet basic needs and improving the housing demand, but little effect in other ways. In addition, the real estate tax is imposed on inventory, affecting the supply and demand, suppressing the investment demand to adjust the prices are moderate related degree.