Research on house property tax reform based on pilot experience in Chongqing and Shanghai

In Chongqing,Shanghai and other cities,the house property tax levies accumulate some experience for China's house property tax reform fully open. However,there still exist the problems on collection objects,relief standard,unreasonable and narrow tax base,and low tax rate. So,it is necessary to make a reference of foreign mature experience,to uphold the rule of law first in the house property tax reform; to expand the tax base and increase tax rate; to give local government corresponding rights on tax legislative and collection; to take urban real estate into the scope of taxation; to break through data and technical barriers,and establish a sound house property value assessment system; to focus on the fairness,transparency and expenditure of house property tax; to coordinate house property tax with other taxes.