Study On The Path Of Real Estate Tax Reform In China

Property tax in China has long history and the collection methods are different, at present our country of real estate tax collection method is based on the real estate tax regulations prescribed by the state council in 1986. The property tax regulations at the time of the real estate market and the background of the fiscal and taxation is reasonable, but with the great changes of the past 20 years of the degree of market economy, the degree of development of the real estate market and local governments tax reform, China’s real estate tax regulations and the current economic development gradually appeared contradictions. The current real estate market price is high, stable local revenue sources of revenue subject lacks, resolve social conflicts of the income gap and so on are puts forward new requirements to the property tax. The central government for the real estate tax reform in 2011, Shanghai and Chongqing two regions respectively, this is the first time nearly thirty years in our country for a personal housing property tax. The property tax reform program in tax, taxed, relief standards and priorities are different, but the result was unsatisfactory. This is on the implementation of property tax reform put forward new research directions. While the OECD leading members of the property tax collection has formed a stable pattern, we just learn the property tax levy of experience from these countries.This paper is divided into six parts. The first part of the introduction from the background and significance of this paper, introduces property tax related literature at China and abroad, stated the research methods, research and innovation, and inadequate. The second part of the study discusses the theoretical basis of this article; this article defines the concept of property tax, and traces the history of real estate tax in our country, and the analysis of this article to review the main theory. The third part start the current development of the property tax analysis, including the introduction of real estate tax system, the property tax in the current real estate tax system, the status of research, this paper present several mainstream view of China’s real estate tax reform should be determined by the target direction, as well as the real estate tax reform existing main problems are analyzed. Then the fourth part focus on the reform of our country Shanghai, Chongqing about the pilot effect of scheme comparison and further research, analyzes the property tax pilot plan some shortages still exist. On the basis of the study, the fifth part in this paper, analysis the patterns of the OECD leading members of the property tax levy, sum up the experiences of the property tax levy in these countries. Finally the sixth part, the insufficient property tax development of domestic and foreign experience for reference, pointed out the our country should be to cultivate the path of the property tax as the main body in the local fiscal tax objectives, and to the development of China’s real estate tax reform path put forward views and suggestions.