A Discussion of pilot property tax levy issues discussion and analysis（讨论试点房产税征收问题的讨论和分析）.docVIP

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A Discussion of pilot property tax levy issues discussion and analysis（讨论试点房产税征收问题的讨论和分析）.doc

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A Discussion of pilot property tax levy issues discussion and analysis（讨论试点房产税征收问题的讨论和分析）

A Discussion of pilot property tax levy issues discussion and analysis [Abstract] With the cities of Chongqing, Shanghai pilot property tax levy is almost a year, the property tax as important taxes to adjust income and achieve social equity, increase fiscal revenue, in line with the “Twelfth Five-Year Plan”, and finally put on the agenda and constant adjustment and change paper through property taxes levied on the United States, Japan, Russia and other countries Experience, combined with the actual situation of China’s real estate tax, and put forward relevant recommendations. [Paper Keywords] property taxes, international comparison, reference I. Introduction With the January 28, 2011 lt;lt; Chongqing Interim Measures on the conduct on the part of individual housing levy property tax reform and the implementation details gt;gt; lt;lt; Shanghai real estate tax were introduced, the pilot of the property taxes levied finally surfaced water. Shanghai and Chongqing, the first pilot reform, actively explore the property tax system suitable for the national conditions of China’s real estate development as well as effective and feasible levy tax mechanism., the property tax to curb housing prices is not ideal, the property tax levy the outcome is not very satisfaction, housing prices fell largely depends on the macro-control policies, but the property taxes levied in the national conditions of our country such a socialist market economy as the background, it is not only an important means to ensure the healthy development of real estate, and also the maintenance market and social equity and harmony, and to ensure that the major initiatives and reforms of state revenue. As the name suggests, the property tax is a property taxes to housing for the tax, housing tax residual value or rental income for the tax basis levied on property owners. The range mainly levied against cities, counties, towns and industrial and mining property levy, state organs, peo