analysis of chinas real estate tax reform suggestions（分析中国房地产税制改革的建议）.docVIP

Analysis of China’s real estate tax reform Suggestions Summary: This paper argues that the real estate tax system with the establishment and improvement of a certain relationship between the degree of economic development, some developed countries and regions in the real estate tax system construction, assessment of institutional settings, the taxpayer objections and appeals procedures, practices and experience is worth our learning; Finally, the paper with the national situation, China’s real estate tax reform put forward some suggestions. Keywords: real estate taxes; assessment; tax reform International real estate tax is levied in many countries have a property tax, local governments in these countries is also an important source of revenue in some countries, the real estate tax system was established a long history, therefore, China’s real estate tax institutional reform, drawing on international experience and practice is necessary. First, foreign real estate tax issue Show profiles and can learn from the ‘point’ (a real estate tax system, establish and improve the extent and level of development of certain economic relations must first be clear that the real estate tax system and establish and improve the level of economic development in the information available to assess agency is set can be summarized into three main types: the first one: in the executive agencies to set rating agencies. more typical of countries and regions are Singapore and Hong Kong. In order to levy property taxes, specifically in the government set up administrative bodies the rating agencies, the staff are civil servants, which is the type of institutional setting such a common feature of Singapore and Hong Kong institutional slight difference is that: Hong Kong from 1995 onwards, the assessment and collection of work by the difference between the property Rating and Valuation Department, prior to 1995, tax collection is handled by the Inland Revenue Department is respo