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1、ADiscussionofpilotpropertytaxlevyissuesdiscussionandanalysis[Abstract]WiththecitiesofChongqing,Shanghaipilotpropertytaxlevyisalmostayear,thepropertytaxasimportanttaxestoadjustincomeandachievesocialequity,increasefiscalrevenue,inlinewiththe“TwelfthFive-YearPlan”,andfinallyputontheagen
2、daandconstantadjustmentandchangepaperthroughpropertytaxesleviedontheUnitedStates,Japan,RussiaandothercountriesExperience,combinedwiththeactualsituationofChina’srealestatetax,andputforwardrelevantrecommendations.[PaperKeywords]propertytaxes,internationalcomparison,referenceI.Introduct
3、ionWiththeJanuary28,2011<<ChongqingInterimMeasuresontheconductonthepartofindividualhousinglevypropertytaxreformandtheimplementationdetails>><<Shanghairealestatetaxwereintroduced,thepilotofthepropertytaxesleviedfinally15surfacedwater.ShanghaiandChongqing,thefirstpilo
4、treform,activelyexplorethepropertytaxsystemsuitableforthenationalconditionsofChina’srealestatedevelopmentaswellaseffectiveandfeasiblelevytaxmechanism.,thepropertytaxtocurbhousingpricesisnotideal,thepropertytaxlevytheoutcomeisnotverysatisfaction,housingpricesfelllargelydependsonthemac
5、ro-controlpolicies,butthepropertytaxesleviedinthenationalconditionsofourcountrysuchasocialistmarketeconomyasthebackground,itisnotonlyanimportantmeanstoensurethehealthydevelopmentofrealestate,andalsothemaintenancemarketandsocialequityandharmony,andtoensurethatthemajorinitiativesandref
6、ormsofstaterevenue.Asthenamesuggests,thepropertytaxisapropertytaxestohousingforthetax,housingtaxresidualvalueorrentalincomeforthetaxbasisleviedonpropertyowners.Therangemainlyleviedagainstcities,counties,townsandindustrialandminingpropertylevy,stateorgans,people’sorganizations,thearmy
7、-occupiedproperty,religioustemples,parks,historicalsites,15personalnon-businessuseofthepropertyisnotincluded.taxstandardsaredividedintoowner-occupiedandrental,mortgagingthetwocases,levypropertytaxresidualvalueforowner-occupiedrealestate,forrent,mortgagingtherealestatetaxrentalincomes
8、howsthatprop
