Research On The Design Of Real Estate Tax System In China

In recent years,the prices of China’s real estate are raising rapidly,such as Beijing,Shanghai,Guangzhou,Shenzhen and other big cities,speculation and other speculative activities had serious impact on China’s national economic development and social stability.In this context,the government will put the real estate tax reform on the agenda,Shanghai and Chongqing had been carried out the real estate tax pilot reform,but so far,the effect is not very good.This paper focuses on the design of the reform of real estate tax system.By reviewing and summarizing the periodicals and academic monographs on the reform of real estate tax system in our country,take the theory of real estate tax system and the actual situation of China as the starting point,we summarize the existing real estate tax system construction,and discuss the China’s existing real estate tax problems.Also,we analysis the pilot policy of Shanghai,Chongqing and the emergence of the problem,and learn from the real estate tax system of United States and Japan.We study the specific taxation design of real estate tax in China so as to provide reference for the overall design and supporting reform of real estate tax reform.China’s real estate tax need to accelerate the transformation of government functions,optimize the tax structure,set tax rates rationally,strengthen tax collection and then improve the real estate assessment system and other related measures to give full play to its positive role.