Real Estate Tax in China

The paper examines changes in the Real Estate Tax System in China, it’s
development, current situation and discuss the possible impact on introducing the new real estate tax.

Table of Contents

• 1 Introduction
• 2 Development of Property Tax System in China
• 3 Possible Impact of Changes In the Real Estate Tax

Objectives and Key Themes

This text aims to examine the development of China's property tax system and the potential impact of changes in real estate tax on the market. The text explores the recent financial crisis's influence on real estate prices in China and discusses the government's use of real estate tax as a tool to contain potential bubbles. Key themes explored in the text include:

• The development of the property tax system in China
• The impact of the recent financial crisis on real estate prices in China
• The use of real estate tax as a tool to manage property price bubbles
• The complex relationship between land ownership and property rights in China
• The four phases of real estate taxation in China: development, transfer, holding, and tenancy

Chapter Summaries

Chapter 1: Introduction

This chapter provides an overview of the real estate market in China, highlighting the impact of the recent financial crisis and the rise of speculation. It introduces the concept of real estate tax as a tool for managing property price bubbles.

Chapter 2: Development of Property Tax System in China

This chapter details the evolution of China's tax system, outlining the different types of taxes implemented and their administration. It delves into the current framework of China's real estate taxation system, which encompasses four stages: development, transfer, holding, and tenancy. The chapter also discusses the unique legal framework surrounding land ownership and property rights in China.

Chapter 3: Possible Impact of Changes In the Real Estate Tax

This chapter focuses on the potential impact of changes in real estate tax on the market. It explores the government's strategy for utilizing real estate tax as a tool for managing property price bubbles and stabilizing the market.

Keywords

This text focuses on key concepts related to China's real estate market and property tax system. Key terms include: real estate tax, property price bubbles, land ownership, property rights, financial crisis, speculation, development, transfer, holding, and tenancy.

Details

• College: Dongbei University of Finance and Economics (School of Business)
• Course: Public Finance and Taxation System in China
• Grade: A
• Author: Tomasz Wilczak (Author)
• Publication Year: 2011
• Pages: 9
• Catalog Number: V180219
• ISBN (eBook): 9783656029670
• ISBN (Book): 9783656029977
• Language: English
• Tags: real estate real estate tax tax China chinese law tax system real estate tax system