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On the Functional Orientation and Path Choice of China?s Real Estate Tax Reform

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  • Tao Jin
  • Huang Xiaoyu
  • Jin Chao
  • Zheng Siqi

Abstract

The booming real estate industry and rapidly increasing housing prices give birth to heated debates on real estate tax reform in China. As the fiscal reform that replaces business taxes with value-added taxes will be expanded nationwide, it is imperative to further promote the real estate tax reform. This paper analyzes the effects of real estate taxes on reducing enterprises? tax burden, improving fiscal and taxation systems of local government, transformation of government responsibilities, and income redistribution. We also point out that during the process of real estate tax reform, much importance should be attached to coordination with existing real estate tax systems, reinforcement of pilot reform, and potential financial stability risks.

Suggested Citation

  • Tao Jin & Huang Xiaoyu & Jin Chao & Zheng Siqi, 2016. "On the Functional Orientation and Path Choice of China?s Real Estate Tax Reform," Working Paper 501291, Harvard University OpenScholar.
  • Handle: RePEc:qsh:wpaper:501291
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    File URL: http://scholar.harvard.edu/tjin/node/501291
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