Research on Necessity, Objective and Realization of Property Tax Reform of China
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DOI: 10.25236/icepbm.2018.19
Corresponding Author
Yongfeng Zhao
Abstract
A good tax policy of the real estate can improve the quality of the sustainable development of the property industry and increase the revenue of local finance. While low-quality policies impede local economic development and fiscal revenue. At present, the existing real estate tax policy in China has lagged behind the development of the real estate market. This paper analyzes the necessity and objective of the property tax reform in China, and gives the objective realization of enhancing informatization level of property tax collection, establishing evaluation mechanism of property tax price, strengthening publicity degree of property tax levy and extending pilot project of property tax reform to provide some references for the relative researchers.
Keywords
Property tax reform, Land finance, Real estate.