Why Has Real Property Tax Reform Been Difficult to Realize? Based on System Obstacles in the Institution Environment of Property Rights

Clear property right is the basis for tax levy,and real property tax is in essence levied on property right taxation. After several changes in the period of economic and social transition,the current structure of our country's real property right system is the coexistence of urban-rural dual structure,house-land dual structure and various property right of city house property. The current real estate property system has become the most severe bottleneck of real property taxation system reform. In order to achieve a breakthrough of property tax reform,the bottleneck of real property reform's law basis should be resolved. Real estate by itself is a direct taxpayer in the transitional period,so that the problems brought about by imperfect real property rights system can be resolved. It is necessary to establish a sound legal system of real estate property in long term.