Study On China's Property Tax Reform From The View Of Public Choice

The houses are the most crucial properties to everyone and related to the happiness of everyone.Furthermore,the reform of property tax has a far-reaching impact on the long-term development of the country.The reform of property tax is an important part of the reform of China's tax system,and is vital to the benefit of every citizen.The reform of property tax will improve the imbalance the direct taxation and the indirect taxation.It can promote the stock proportion of tax source.Meanwhile,it can regulate the structure of central and local tax.The reform of property tax can adjust the structure of tax burden between the transaction process and the hold process,increasing the steady income of local government,and reducing the dependence on land finance.The paper introduces the theory of public choice,including the concepts of rational broker hypothesis,voting rules,voting with feet and bureaucratic action theory to analyze the problems and obstacles of the property tax reformation.On the basis of the property tax current situation,this paper analyzes the existing problems about the absence of legislation,the scope of taxation,the unreasonable taxation basis and the inadequate collection management.The obstacles,the economic gambling of the central government,local government and the achievement orientation of local government,real estate interest's group blocking,vulnerable citizens,constrain the reformation of property tax.With the raising of awareness of citizen's participation,the government should listen to the suggestion from every citizen and make the policy which is according their interests.For the property tax policy,it must concentrate on the following aspects: firstly,the government can use the participation mechanism of citizens and experts,the hearings and the consult committee to improve the acceptance degree of residents;secondly,the government can increase the two-way connection between the government and the people by establishing a network platform,so as to broaden the way for residents to participate in the property tax reform;thirdly,it should establish the corresponding supervision mechanism,and strengthen the construction of supporting measures for the reform of property tax,ensuring that the property tax policy can be implemented smoothly.