Further promoting the reform of property tax in China

DOI

10.2991/msie-15.2015.32How to use a DOI?

Keywords

Reform In Property Tax; Obstacles In Promotion; Experience Of America and Japan; Measures In Promoting.

Abstract

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.

Copyright

© 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/).

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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  -