The Reconstruction Of The Real Estate Tax System In China

China’s real estate tax system has many contradictions in tax legislation, policy implementation and levy management, there are a series of problems such as tax overlapping, narrow tax base and keep light memory, tax policy’s relatively lagging and so on, and it does not match the current level of economic and social development, it is out of keeping with the rapid development and the important position of the real estate industry, and it is not suitable with the condition that the real estate tax is an important source of fiscal income in China, so, the reform of it is imperative.In this paper, with a review of the development of real estate tax system in China, it has analyzed “six unreasonable problems” of the current real estate tax system in our country, they are tax settings, tax calculation basis, tax rate design, tax collection scope, links, and tax right division. Comparatively analyzing the real estate tax system of the major developed countries, such as the United States, Britain, Japan and the major emerging economies, such as Russia, Brazil, South Africa’s, on the basis of referencing to foreign real estate tax system, putting forward the overall train of thought to reconstruct the real estate tax system in our country, Mainly from the scientific setting tax structure,appropriate adjustment of tax scope, reasonably plan tax basis, scientifically and flexibly design tax rate, perfecting the tax management mechanism to reconstruct our country’s real estate tax system reform.