Research on the Reform of Housing Property Tax in China

Chao-wen JI

Abstract


Based on the background of China's housing and real estate tax reform, this paper analyses the economic situation of Chinese and foreign housing and residents, the object of China's housing and real estate tax, the housing stock and financial situation of local government jurisdictions, and suggests that China's housing and real estate tax reform should be steadily promoted through legislation first and appropriate authorization.

Keywords


Personal housing, Real estate tax, Reform, Countermeasures


DOI
10.12783/dtssehs/ermis2019/29910

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