Research on the Reform of Real Estate Taxation in the Personal Housing Ownership Link
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Keywords

Property tax
Personal housing
Ownership link
Tax reform

DOI

10.26689/pbes.v4i6.2825

Abstract

Housing is related to the well-being of people’s livelihood, but at present, the real estate market is overheated, and the price of commercial housing remains high. The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society. A timely promotion of real estate tax reform and legislation can play a role in tax regulation. This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme, the application of tax evaluation technology, as well as tax collection and management.

References

He Y, 2017, China’s Real Estate Tax Reform, China Taxation Press, Beijing, 282.

Li Z, 2014, Research on My Country’s Real Estate Tax System Reform. The Party School of the Central Committee of the Communist Party of China.

Yang W, 2015, My Country’s Real Estate Tax: Tax System Reform Analysis and Batch Tax Assessment Empirical. Graduate School of Chinese Academy of Social Sciences.