房产税全国推广的可行性研究技术经济及管理专业论文.docxVIP

ABSTRACT In 30 years during the reform of the economic system in China, the real estate industry has made great breakthrough, becoming one of the pillar industries of the national economy, the homeownership rate is also rising. With gradually increase in urbanization, population gathered in the city, the peoples lives, living, production also centralized, which put forward more local government infrastructure construction and higher supply of public services. However, since the 1994 tax system reform in China, the burden of local government powers and the right to tax does not match each other, so it is essential to further deepen the reform of property taxes to build the perfect local taxes system. At the same time, the real estate market also requires a long-term system of regulation. It all makes the property tax is almost certain. The purpose of this paper is to study the implement feasibility of the property taxes in our country. With the help of the framework of the feasibility study, in the perspective of the social and economic environment, the paper study the national implementation of property tax mainly from the following aspects: The necessity of implementation of property tax: First discuss the effectiveness of property taxes for local government financial from these aspects: the relationship of land finance and local development, the tax system under the situation of the local fiscal revenue; then discuss the regulation role of property taxes for real estate market; finally discusses how can the property tax narrow the income gap. The rationality of the implementation of property taxes: First of all, urbanization rate is higher and higher in China, which means that a large number of housing demand will be satisfied, the houses laid the sources of tax revenue for the property tax levy; second, simulation of property tax have run for ten years, Chongqing and Shanghai launched the pilot project since 2011, all of these summarized some experience; finally