Abstract
As a result of urban development and an imperfect fiscal revenue system of local government, a real estate tax reform has been initiated. It is also accompanied by a rapid increase in real estate prices and adjustment of imbalanced wealth distribution. This paper analyzes the current situation in China and other typical foreign countries in terms of the real estate tax system, the real estate tax burden level and relating real estate charges. It then comes up with urgent problems to be resolved in order to carry forward real estate tax reform according to the overall situation and trend of China’s real estate practice.
This article only discusses the urban real estate tax reform, not including the rural collective real estate.
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Cui, H. (2017). Urban Real Estate Tax Reforms in China. In: Tang, Z. (eds) China’s Urbanization and Socioeconomic Impact . Springer, Singapore. https://doi.org/10.1007/978-981-10-4831-9_3
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DOI: https://doi.org/10.1007/978-981-10-4831-9_3
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