Title: On China's Real Estate Tax Reform from Reform Relationship Perspective
Abstract: There is a close relationship between real estate tax reform and overall taxation system reform as well as reform in other fields. Such relationship should be taken full consideration so that the real estate tax reform promoted in the perspective of reform and development as a whole. The paper constructs a forward and backward reform relationship framework to analyze some important issues of real estate tax reform including function orientation,tax design and implementation method. Three main conclusions are reached: Firstly,the function orientation and tax design of real estate tax should meet the needs of improving taxation system,regulating income distribution and promoting healthy development of real estate market in a balanced way,which is the basis to establish a reasonable real estate tax system. Secondly,real estate tax reform should adhere to the legislative procedure and properly handle contradictions in the process,which is necessary to ensure the legitimacy and acceptability of reform. Thirdly,current situations of tax object and tax source as well as tax collection restrictions should be considered so as to make the real estate tax reform programme more feasible.
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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