Open AccessResearch on the Reform of Real Estate Taxation in the Personal Housing Ownership Link
Author(s) -
Pan Zhang
Publication year - 2021
Publication title -
proceedings of business and economic studies
Language(s) - English
Resource type - Journals
eISSN - 2209-265X
pISSN - 2209-2641
DOI - 10.26689/pbes.v4i6.2825
Subject(s) - real estate , business , finance , tax reform , promotion (chess) , tax avoidance , legislation , public economics , economics , double taxation , political science , law , politics
Housing is related to the well-being of people’s livelihood, but at present, the real estate market is overheated, and the price of commercial housing remains high. The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society. A timely promotion of real estate tax reform and legislation can play a role in tax regulation. This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme, the application of tax evaluation technology, as well as tax collection and management.