Research on the Problems and Countermeasures of Real Estate Tax in My Country

Chao Shen ； Xurui He ； Tiancong Fu

《Frontiers in Economics and Management》 2卷6期 (2021/06) Pp. 85-89

https://doi.org/10.6981/FEM.202106_2(6).0017

摘要

Real estate tax is an important property tax in the taxation system and is a basic tax in real estate tax. For a long time, China has put emphasis on land tax and light on house tax, resulting in a low proportion of real estate tax revenue in tax. In recent years, with the deepening of my country's economic system reform and the boom of the real estate market, the current real estate tax system has been unable to adapt to both the marketization of real estate and the transformation of economic growth mode. This article introduces the content of real estate tax in detail, analyzes the role of property tax and its development status, expounds the problems that arising in the process of real estate tax collection, and briefly proposes reform strategies for property tax collection based on the problems that arise.

關鍵字

Real Estate Tax ； Real Estate Market ； Reform Status ； Problem Strategy

參考文獻

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