Research On Improving China’s Real Estate Tax System

After the commercialization of housing reform in China,the real estate market stepped into a period of rapid development.The rapid economic growth and the big rise of dweller’s standard of living contributes it.Moreover,the market property of housing is becoming more and more prominent,people’s demand for housing begins to change from value to value.The increasing speculative demand has led to rising house prices,the real estate market has developed rapidly,but it also gradually presents the trend of deviation from reason.In recent years,the State Council has issued various policies to fight against the sharp increase in housing prices,including the purchase and loan restrictions.Therefore,the public attaches great importance to the construction of the real estate tax system,hoping to make the real estate market return to reason with the help of taxation.Since the beginning of the property tax reform in 2003,our country has been trying on the construction of the real estate tax system.From 2011,Shanghai and Chongqing real estate tax pilot,and then continue to promote the real estate tax legislation,but failed to achieve the desired results.Therefore,we urgently need to dissolve the current pilot policy of real estate tax to understand the problems of these pilot schemes so as to avoid the new round of real estate tax reform.At the same time,as our country’s real estate tax system is relatively late and backward,it is also necessary to learn the essence of the real estate tax system in other countries.Based on the above research background,through the detailed analysis of the pilot project of Shanghai and Chongqing and the successful experience of other countries’ real estate tax system,the paper puts forward the countermeasures and suggestions to improve the real estate tax system in our country,promoting the healthy and sustained development of the real estate market in our country and helping the construction of the modern financial and tax system.This article is divided into five parts,first of all,to compare the concepts associated with real estate tax,then to define the concept discussed in article;the second part from the general function of the real estate tax on the experimental effect of the Shanghai and Chongqing property tax,and the third part from the policy level to analyze the effect of the Shanghai and Chongqing property tax pilot.The fourth part is the useful lessons learned in the process of establishing the real estate tax system in other countries;the fifth part,summing up experience of Shanghai and Chongqing property tax pilot and other countries’ tax construction experience,puts forward suggestions for the construction of a perfect real estate tax system in China,and helps to help the real estate tax system.Through study this paper draws the following conclusions:the general function of the real estate tax policy of Shanghai and Chongqing doesn’t work very well because its unclear function and orientation and its unreasonable design of tax elements,and we should pay more attention to the new round of real estate tax construction.The design of details,drawing on the experience of other countries’advanced real estate tax construction,has made improvements in the legislative level,the purpose of Taxation,the choice of the tax elements and the perfection of the supporting measures.