China's Real Estate Tax Reform:System Design And Policy Recommendations

With the advent of a new round of tax reform, as an important sector of property tax, property tax once again become the focus of attention.From the tax system more mature and stable countries in the world or regions can be seen, real estate taxation as an important department of local taxation system, become a local government to raise the important policy tool of financial capital, in the reasonable endowment real estate resources, strengthen the real estate market regulation, adjust income distribution, to promote social justice plays a very important role in such aspects as.Real estate tax system is developed with the development of the real estate industry, Chinese real estate industry formed in the year to also 20 years or so, however, is not enough mature, the corresponding real estate tax system is not perfect, still learning the ropes around here.Old real estate tax system can no longer adapt to our country present stage of economic development, the reform of our country's real estate tax system becomes an important task for the financial community.Therefore, to study and draw lessons from developed countries and regions the perfect real estate tax system, and combined with the present situation of our existing real estate tax system, analysis of the existing problems and the insufficiency of our tax system, and puts forward the direction of the real estate tax system reform and the overall train of thought, is of great importance.First of all, this article embarks from the basic concept of real estate tax, and to understand the characteristics and function of the real estate tax; Secondly, the history of the understanding of the real estate tax in our country, analysis the existing real estate tax system in our country, especially focus on only two places in our country are analyzed under the condition of the property tax pilot experience and enlightenment; Again, by introducing the other developed countries and regions of relatively perfect and mature real estate tax system, "take the dregs, take the essence", analysis of China's real estate tax experience for reference; Finally, according to the above, this paper summarizes the problems of current real estate tax system in our country, combining with the problems and the insufficiency, proposed our country real estate tax reform proposals and supporting conditions.