The Discussion About The Current Difficulty Of Real Estate Tax Reform In China

The requirement of the public production and service has been increasing with the continuous and high-speed economic development.Local governments must ensure that revenue is sufficient and stable in order to realize the functions of the government.However,there are still existing some kinds of taxes are scattered and hard to be imposed.These can not guarantee the stable and sufficient finance.For the local government,the wide range and abundant real estate tax is the best choice.With the reform and opening-up policy,the real estate business has been developed rapidly.The real estate business has already been the best choice to make tax revenues stable and increasing.But there are still many problems,such as market speculation,higher-than desirable growth rate of the price of the real estate business.Those problems increased the close attention to the real estate business,had dragged the worldwide economy into slough.The break out of the Subprime Crisis has increased the close attention to the real estate business.In the summer of 2007,the Subprime Crisis of America caused by the lather collapse of the real estate business,had dragged the worldwide economy into slough.The break out of the Subprime Crisis has increased the attention and research of the healthy development of the Chinese real estate business.The reform of the real estate tax has been urged for people.To adjust to the new economic circumstance and assure the development of our economy,China needs to impel the reform the policy of the real business.The property tax which has also been called by real estate tax has been familiar for people.The reform of the real estate tax has been a hot spot.This essay has based on the related theories,policies,experiences of the real estate tax from domestic and overseas,accounted of the current situation of the reform of land property right,the assessment of the tax base and the humanity culture,then summarized and analyzed the actual problems that we have to meet by the reform of the real estate tax.It is not suitable for us to collect the real estate tax based on the actual circumstance in short time.Meanwhile,based on the experiences of the reform of the real estate tax,combine the reality of China,the essay puts up the policy proposals to build the perfect uniform.There are six chapters of this essay.The first chapter is the instruction of the background and the significance.It puts up the theories and methods those are used in this essay.It also points out the innovations and deficiencies.It lists up the frame of this essay.The second chapter introduces the researches raised by the specialists from China and abroad.The researches are all about the theories and policies of the real estate tax.The third chapter introduces the development of China the real estate tax,especially the city of Shanghai and Chongqing.The forth chapter points out the problems of China to reform the real estate tax.It points out that it is not suitable for China to collect the real estate tax.The fifth chapter bases on the experiences for our country to boost the reform of the real estate tax.The sixth chapter is a summary.It sums out that it is not suitable for us to collect the real estate tax and puts up some useful proposals for the reform.