Research on the Main Obstacles and Copying Strategies of Property Tax Reform from the Perspective of Functional Orientation

摘要

"Restraining the asset bubble" has become the main goal of the country's macroeconomic regulation and control. One of the most important targets for this is the real estate bubble. Restraining the real estate bubble can only rely on fiscal policy, and it is one of the effective fiscal policies to levy property tax on residents' non-operating houses. However, the property tax reforms pilot in Shanghai and Chongqing in 2011 did not achieve the desired results. Therefore, the trial promotion of China's property tax has been relatively slow. In 2018, China's real estate tax legislation and property tax reform has entered a substantive stage. Based on this, on the basis of analyzing the function orientation and main obstacles of property tax in our country, this paper puts forward the coping strategies to smoothly promote the reform of property tax from the aspects of clear thinking, clarity property right, perfect evaluation mechanism and tax preference. In order to speed up the process of the reform of real estate tax legislation and property tax in our country.