The Necessity and Policy Recommendations of Chinas Property Tax

摘要：

There are many defects in Chinas current real estate tax system. Property tax is beneficial to unify the tax system, increase long-term revenue of local government and narrow the gap between rich and poor. It also can optimize the allocation of resources of land and real estate. However, due to defective tax system, the property tax levy confronts with a series of barriers such as land tenure system, defective real estate assessment system, unclear property rights of land and housing, and so on. In order to levy property tax smoothly, it is necessary to clear property rights before levy and to improve real estate appraisal work and property registration system. Besides, it calls for relevant legislations to create a sound and fair tax environment for the levy of property tax.

关键词： Property tax Real estate tax system Necessity Policy recommendations

作者: ZHOU Yi-ren WANG Hai-lian

作者单位: School of Management, University of Science and Technology of China, Hefei, P.R. China, 230026

会议类型: 国际会议

会议名称: 2010 International Conference on Public Administration(6th)(2010 第六届公共管理国际会议)

会议地点: 澳大利亚堪培拉

会议语种:英文

页码: 928-932

在线出版日期: 2010-10-22（万方平台首次上网日期，不代表论文的发表时间）