房地产税收制度改革难点及对策研究-公共管理专业论文.docxVIP

Abstract In recent years, as the result of robust economic growth, real estate tax has been paid attention to by the government , the people , businesses and academia as a tax related to national economy and the peoples livelihood. Among them, to their concern he people hope that the real estate tax reform can be achieved to some extent a role to stabilize the price of commercial housing , and academia concerned about the real estate tax problem because improve and reform the current property tax system in China is an increasingly urgent need. The rapid growth of the real estate industry has become an important pillar industry of Chinese national economy and has played a pivotal role in the national life, but also has led to the contradiction between supply and demand, making the possession of social wealth growing gap. So Chinese real estate tax faces enormous pressure to change. This shows that on the present stage, the best choice is to expand the range of Property tax and move forward the property tax system reform by seizing the opportunity of free hold Property tax reform. However, because of Property tax system and management level, research in this field develops slowly. Although research in this area began to increase, as the central policy-oriented real estate tax is increasingly clear in recent years, the whole level was still low. In this paper, through independent thinking and analyzing, the latest research results of domestic and foreign real estate taxes are shown. Several theoretical views of the real estate tax are built to analyze the difficulties faced by the real estate tax reform and deep-seated reasons and to explore ways to by the real estate tax reform adjust income distribution, affecting prices, improve the tax system, and play an active role in the local tax system to construct a reasonable real estate taxes. Thereby the real estate tax will benefit the local government as a stable financial income, and become the local government tax pol