| Since the reform and opening up,China’s economy has developed rapidly,and the development of the real estate market is getting faster and faster.The continuous rise of China’s housing price has brought many problems to the economy and society.At the same time,lack of local duty leads to lack of local fiscal revenue,and real estate tax is a property tax,local taxes,and around the world an important tax in the modern tax system,china’s real estate tax reform is the first proposed since 2003,has been 18 years,real estate tax reform has not been effective results,real estate tax reform helps to optimize China’s current tax structure and improve the local tax system.Therefore,the real estate tax reform is the focus of attention from all walks of life,and the key of reform is to levy real estate tax on residents’ housing ownership links.This paper,through comparative research and analysis,discusses how should China reform the real estate tax,so as to play its role in increasing local financial revenue,regulating the real estate market and adjusting income distribution,and become a tax policy tool to regulate local economy.This paper first expounds the basic theory of real estate tax,and review the development of real estate tax on the basis of the comparison of Shanghai and Chongqing real estate tax pilot situation,analysis of the effects and shortcomings of the pilot,thus,the present situation and existing problems of China’s real estate tax revenue are drawn;Secondly,draw lessons from the real estate tax of mature countries and regions,and compare and analyze the different tax systems in each country,summarize the similarities to provide theoretical support and from the design of tax elements of real estate tax base to the design of supporting policies,put forward the corresponding policy suggestions. |
