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1、西安建筑科技大学硕士学位论文StudyontheReformofHousingPropertyTaxInwestareaSpecialty:AccountingAuthor:ZhenghuitingAdvisor:ZhubinmeiAbstractSince2003,theoverheatingofrealtybusinesshavebeingstartinginChina.Inthemeantime,theChinesegovernmenttookmeasuresofcreditofallkinds、landandexecut
2、iveaction,buttheregulatoryeffectisnotsatisfactory.Innumerouspolicyofregulateandcontrol,propertytaxpolicy,basedonthemacroscopic,universality,indirection,dynamicsandchronicity,affectsseveraleconomicsubjectagentsinrealestate.Comparedtootherpolicies,propertytaxpolicyismo
3、reworthyofourparticularanalysis,andtofeedbackandcorrecttimelyaccordingtotheconditionsduringperformance.Thethesissummarizedtherelatedtheoryofthecurrentpropertytaxsystem,combinedtheprinciplebetweentaxpolicyandthetradingvolumeoftherealestatemarket,theoreticallyevaluated
4、therealestatetaxpolicyimplementationeffectinChongqingandShanghai.Theauthoralsocombinedwithvariousbasicindicatorsoftherealestatemarket,comparedthewesternareawiththecentralandeastern,andsuggestedthatthetaxpilotcanbetestedinpartofwesterncities.Theresearchofthisthesiscom
5、binesandenrichesthepolicydetailandreality.Themaincontentsofpapercanbedescribeasfollows:Thefirstpartisanintroduction,emphasizingthebackground,significance,ideas,methods,contentsofthisresearchandpresentresearchstatusinChinaandabroad.Thesecondpartintroducesthebasictheor
6、yofhousingpropertytax,involvingthedefinition,character,functionandrelativetheoreticalbases.ThethirdpartexpoundsfeasibilityanalysisofhousingpropertytaxonthewesternareainChina.includingthecurrentsituationanddevelopmentofrealestateinChina‘swesternareaandpreconditionfort
7、axing.Thefourthpartintroducesthesino-foreignexperienceofhousingpropertytaxlevy,includingforeign西安建筑科技大学硕士学位论文housepropertytaxlevyExperience.BytheopportunityofbeginningofhousepropertytaxlevyinChongqingandShanghai,Icomparedthepoliciesofthesetwocitiesbydatatoanalysisand
8、explainedtheexecutionaleffectofthepolicies.Inthelastpart,Igivesomesuggestionsofhousingpropertytaxreformationsuchastoestablishsevera
