Author(s)

Deng Juqiu, Yao Dong, Chen Liang, Zhong Wanyin

Corresponding Author

Deng Juqiu

Abstract

For a long time, China's uneven possession of real estate resources and the rapid growth of real estate prices have led to more serious inequities, resulting in the loss of some social development benefits. In 2016, the Central Economic Work Conference first proposed that “houses are used for living, not for frying”. Based on this, this article takes the pilot project of Humin real estate tax reform as the object. Evaluate relevant issues from three aspects: taxpayers, taxation targets, and taxation basis. Some rationalization proposals have been put forward with a view to playing a positive role in social equity.

Keywords

Real Estate Tax, Reform