Research on the design and legislation of China's real estate tax system

Abstract

In the context of the socialist economic system in the new era, real estate tax has become the focus of attention from all walks of life. For a long time, China's real estate tax has been unbalanced in structure, the scope of collection is limited, and the initiative of local governments is insufficient, which has become a problem that needs to be solved in an all-round way to promote real estate tax. With the promotion of the pilot real estate tax in the two places, we can learn lessons from it to pave the way for the comprehensive promotion in the future, and at the same time, we can see that the real estate tax has a direct impact on the stability of local government revenue sources and the stability of real estate market prices, and also has important significance for the improvement of China's tax system and income redistribution.