Research On The Issue Of Property Tax In Residential Buildings In China

Living room is people’s survival necessities of life.Housing commercialization reform of our country since 1998.It eased the housing shortage problem in some extent,but the price of commercial housing kept soaring after entering the 21st century.the income distribution is not balanced because the housing price became escalating.In addition,due to the hot real estate market,local governments rely on land sales and get a lot of financial income.This forms Chinese characteristics "land finance".To improve the system of local tax system,regulate the income distribution,promote the optimization of local fiscal revenue structure,our country begins to execute reform of the property tax since January 2011.This article starts from the definition of the living room and living room property tax,on the basis of predecessors research from home and abroad.Function and theoretical basis of residential housing property tax are analyzed.Shanghai,Chongqing real estate tax reform has a great significance for residential housing property tax to be levied in nationwide.In this paper,based on the latest data released by the national bureau of statistics.based on financial economics in the Hague-Simmons standard,whether Shanghai.Chongqing real estate tax reform improved the local tax system,regulated the income distribution,optimized the structure of local fiscal effect into play is studied.Putting forward the problems existing in the Shanghai,Chongqing real estate tax reform and raising possible difficulties if housing property tax is imposed on a national scale.Singapore and Hong Kong and are land public-owned,for residential housing property tax system in China has great enlightening significance.This article elaborates the Singapore and Hong Kong real estate tax system,draws lessons from Singapore and Hong Kong advanced experiences of property tax system.We can improve the legal system,improve the residential housing property tax revenue system and related supporting system,and strengthen the property tax levy management.This paper predicts our country residential housing property tax national scale imposing time process.