DOI: 10.36347/sjebm.2015.v02i06.002

Pages: 586-593

The property tax has always been in the center of topic. Being the main content of the new round of tax revolution, it has been exposed to us formally. The government, as the department which can do the macro-control, has regarded the property tax imposing as a crucial instrument to short the poor-rich gap and to adjust the estate market. Shanghai and Chongqing, as the 2 pilot cities of property tax, have the monumental meaning in our housing policy. Unfortunately, in the last 3 years, the result was not satisfying. Being bounded by the effect of legislation, policy design and imposing condition, there are still several problems and obstacles existing in the property tax system in our country. Therefore, we have to take foreign countries’ lessons to make the tax function as it was supposed to.