TITLE:
The Research on the Predicament of Further Promoting the Reform of Real Estate Tax
AUTHORS:
Luxi Lu
KEYWORDS:
Real Estate Tax Reform, Legislative Dilemma, Limited System
JOURNAL NAME:
Current Urban Studies,
Vol.8 No.3,
September
3,
2020
ABSTRACT: The price of real estate has been rising in recent
years in our country, and the proportion of the consumption of urban households
in housing investment gradually increases in the proportion of disposable
income, which has affected the consumption of the urban residents. And at the
same time, the real estate markets gradually become the markets of investment
and hype. The high housing prices also contributed to the social gap between
the rich and the poor. Therefore, the real estate tax reform is particularly
important. However, since 2010, our country has put forward the reform of
property tax, but the effect of the property tax reform practice is limited. So
this article will discuss the existing problems in the process of further
promoting the reform of real estate tax in China, such as the legislation of
the reform of real estate tax, the coordination and consideration of the reform
of real estate tax under the huge differences in housing prices, and the real
estate information registration system in order to comb through to the existing
problems, find the barriers and difficulties in further promoting the reform of
the property tax, which has positive significance to further promoting the
reform of the property tax.