Discussion on Problems Real Exist in Estate Tax System Reform in Our Country and Strategy for Improvement Research

Yaopeng Lin, Ting Cao, Junhua Li
2017 Proceedings of the 2017 International Conference on Humanities Science, Management and Education Technology (HSMET 2017)   unpublished
In recent years, the growing prosperity and radical reform of the real estate market in China can be considered as having become an important pillar industry of national economy in our country. As for real estate tax system reform, it should be designed based on various scientific elements, comprehensively perfecting the tax system and evaluating the real estate market problems, evading the phenomenon such as low taxes in the real estate keeping link, tax scope too narrow, unreasonable tax
more » ... reasonable tax basis and at the same time preventing market speculation, wanton abuse of land resources and the housing bubble etc. This paper hopes to take the existing problems in the real estate tax system reform in our country as the background, mainly discussing the effective strategies of perfecting our country's real estate tax system reform. Real estate tax system and elements design problems According to the Provisional regulations on the People's Republic of China urban state-owned land use right leasing and transferring issued and carried out in 1990 by the State Council, the land transfer fee is included in the real estate tax system. The land transfer fee refers to, the land user must pay taxes in accordance with relevant provisions of the national standard to the country when the land
doi:10.2991/hsmet-17.2017.55 fatcat:3b4smkkqjrbe5fkxaeross2wjy