Further promoting the reform of property tax in China
- 10.2991/msie-15.2015.32How to use a DOI?
- Reform In Property Tax; Obstacles In Promotion; Experience Of America and Japan; Measures In Promoting.
Property taxes can help to raise revenue, optimize the allocation of resources and adjust income distribution. It is one of the national macro-control means in real estate development industry, which has great economic and social benefits. However, due to its design flaws and insufficient tax collection system, China's current property tax system cannot play a very good adjustment to raise financial income and distribution. By analyzing the shortcomings of the existing property tax system, some suggestions of property tax reform are to be put forward to further promote the reform of property tax, combined with the advanced experience of the American and Japanese property tax reform.
- © 2015, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Mengting Long PY - 2015/11 DA - 2015/11 TI - Further promoting the reform of property tax in China BT - Proceedings of the 2015 International Conference on Management Science and Innovative Education PB - Atlantis Press SP - 142 EP - 145 SN - 2352-5398 UR - https://doi.org/10.2991/msie-15.2015.32 DO - 10.2991/msie-15.2015.32 ID - Long2015/11 ER -