The Research On The Property Tax Reform And Its Impact On Fiscal Revenue

With replacing business tax with value-added tax(VAT)work in full swing in the country,the business tax will exit the stage of history.Local governments will lose the current main taxes,local fiscal revenue will face greater pressure,local governments need to find and cultivate new local tax pillars to make up the local fiscal gap.Under this background,the community generally believes that the property tax will become a solid backing of local fiscal revenue in the future.China has levied property tax for many years and has good foundation of tax levy,under the premise of adhering to the principle of statutory tax,the property tax reform will not increase taxpayer's burden,also can provide a legitimate source of local fiscal revenue.The taxes that nvolved in the property tax reform are important sources of local fiscal revenue,the different property tax reform program will have different effects on local finance,this issue is still worth exploring.Therefore,this article start form the basic theory of the property tax,explore the current status of China's property tax in the local finance and the reasons behind,made a deep study of two property tax reform pattern and its impact on fiscal revenue,reference the advanced experience of the property tax system in developed countries,tries to put forward my own ideas and suggestions on China's property tax,to build the property tax as one of the main local taxes to ease the problem of land finance which local governments rely on.This thesis consists of four parts.The first part,grounded theory,starting from the basic theory of property tax,to explore the theoretical basis of the property tax,clear the function orientation of the property tax reform and debate on the existing theory has carried on the analysis.The second part,combined with the actual,starting from the status of our property tax system,explore the current status of China's property tax in the local finance and the reasons behind,and points out the problems existed in the current real property tax system.The third part,looking abroad,reference the advanced experience of the property tax system in developed countries,trying to provide some useful experience reference.The fourth part,solve problems.trying to put forward my own ideas and suggestions about the property tax reform through four aspects which are clear the rents,taxes,fees and supporting measures.