Lower Property Tax Issues Should Be Considered In The Reform Process And The Proposed New Situation

With the rapid economic development in recent years, become increasingly serioushousing problem livelihood, housing prices continue to rise to the people and governmenthave brought tremendous pressure, how to adjust the real estate market has become the focusof attention through taxes. With the " two sessions" ended, the country identified the realestate tax legislation, the drafting work is research underway to Shanghai, Chongqing andShenzhen three years of pilot experience, the drafting of the real estate tax by the concernedparties, but it the collection also have to present a pilot " property tax " as an importantconsideration object, property tax reform to promote a certain extent. Meanwhile, the " estatetax" as an important "real estate tax" in a ring, on the whole real estate market has someregulatory role.Currently, the property tax pilot work has played a certain effect, the next draft of theestate tax should be drafted to a more comprehensive and diversified trend, due to thedifferent local real estate market conditions, prices gap is large, so how to find a balance,whether it should expand the pilot to explore the introduction of a more reasonable way tomake property tax is accepted by most people has also become an important issue. Policiesand markets in the game, such as central and local aspects of them, how to make the propertytax levy is more reasonable, does not repeat, does not increase the burden on the people,which requires a process of research. Meanwhile, a reasonable property tax to some extent,can also promote the healthy and stable development of the real estate market, the tax system,improve our systems play an important role.In this paper, the latest " two sessions" policy based on the theory of Shanghai,Chongqing pilot comparative analysis of data for three years, the possibility of expandingaround the property tax pilot to explore, and in the international comparison of propertytaxes, the summary of the real estate tax characteristics and environmental impact of theexisting tax on the property tax. Consider the new situation in the legislative process of "realestate tax" under " property tax " reform should pay attention to issues such as property taxlevy on various environmental factors and their pros and cons analysis, and suggestions forthe full implementation of property tax.