Research On Promoting The China’s Real Estate Tax Reform

In recent years, the backbone of play in national economic development, supporting the role of the real estate industry, the real estate tax reform was given a new meaning, and once again aroused widespread attention. However, China’s current real estate tax system continue to enforce the Provisional Regulations promulgated earlier, due to the design of the tax system is too old, administration and related mechanism is not perfect, even in the cities of Shanghai and Chongqing property tax reform also exposed many problems, both proved obsolete with today’s tax system has been unable to China’s economic development environment to adapt. Therefore, how to promote the reform of China’s real estate tax system, and how to establish and improve the local tax system and optimization has become an important stage in the field of research, in-depth study is also the purpose of this paper lies. Exploration of the real estate tax reform, will help improve China’s current tax system in the financial management system, to enhance the country’s tax structure in the proportion of direct taxes has played a role in the promotion. It is suitable for the construction of China’s current economic development needs of the market, to provide a reliable theoretical support, crucial theoretical significance. At the same time, the current real estate tax reform for analysis to help reduce over-reliance on the "land finance", to provide sustained, stable and reliable sources of revenue played a key role as the main source of income in order to provide local governments an important safeguard. And to explore how to improve our real estate tax reform, to regulate social income distribution gap, narrowing the gap between rich and poor has played an effective role, can improve the quality of life level of residents, promote the development of equitable and harmonious society. Exploration on the property tax system to promote the reform will be important to promote the healthy and sustainable development of China’s real estate market. In this paper, using the case study method and the comparative method to how to promote China’s real estate tax reform for the study, combined with domestic reform pilot city specific examples of international experience and maturity in developed countries analyzed, how to promote the process of China’s real estate tax reform the existence of a systematic study of the problem.This paper constitutes a total of six parts; the first part of the introduction section of this paper describes the background, significance, main content, and innovation and inadequate paper; the second part of our current real estate tax base theory are reviewed; Part III with case on China’s real estate tax problems of stage depth analysis; the fourth part of the real estate tax reform experience of developed countries and international regions are described in detail; the fifth part of the real estate tax for the problems and to foreign countries and regions Real estate tax reform experience, made of the real estate tax reform to promote a viable strategy; part VI of opinions and recommendations are summarized in this paper statements.