Research On The Difficulties And Countermeasures Of Promoting The Collection Of Property Tax In China

Since the reform and opening-up four decades,with the rapid development of our economy,the emergence of excessive speculation in the real estate industry has led to a structural imbalance in the estate market,and the housing prices in the major cities of China have stayed at a high level.In view of these series of problems,China has repeatedly used fiscal,monetary and administrative measures to regulate and control the real estate market.In the 13 th National People's Congress,premier of the state council Li Keqiang proposed to "steadily promoting the legislationof real estate tax".Therefore,it is imperative to deepen the reform of the real estate tax system as well as to promote the real estate tax.In January of 2011,we started a trial of property taxes in Shanghai and Chongqing,and that's the beginning of the property tax collection.Property tax is not only an important means for the government to play its role,but also relates to the vital interests of many people.This paper analyzes the development process of China's property tax and compares the property tax collection system in Shanghai and chongqing.Through the form of questionnaire to understand the public's views on the current property tax and then analyze the existing problems of the pilot property tax.In order to promote the difficult collection of property tax collection in China,it is elaborated from three aspects: the legislative difficulty of property tax,the difficulty of designing key elements,and the difficulty of collection and management.For example,the legal disputes over the collection of property taxes,the scope of collection and the design of tax rates,and the improvement of collection and management measures.Finally,in view of the difficulties faced by China in promoting property tax,this paper proposes countermeasures suitable for China's national conditions,and hopes to provide a feasible reference for the specific implementation and promotion of property tax in the future.After analysis,it is found that the promotion of property tax collection is still a new thing for the public.In addition,the degree of awareness of the property tax is different and the views are different,which will create resistance.Although there is no theoretical obstacle to the issue of property tax in China,after considering the actual factors,there is a problem that the current property tax system is difficult to be changed completely in the short term,and the property tax collection and management measures are inadequate.Advancing the collection of property taxes is still a long-term and complex project,and it requires constant fine-tuning and improvement by the state and the government.