중국 부동산보유세제와 홍콩･대만과의 비교연구

Abstract

From the beginning of the establishment of a new China, China began legislation on real estate taxes, passed 「房産稅暫行條例」 by the State Council in 1986, and passed 「城鎭土地使用稅暫行條例」 in 1988. This means that after reform and opening up, a legal system for new real estate taxes began to be established in China. However, the gap between the rich and the poor is widening day by day, and real estate accounts for a fairly high proportion of wealth. On the other hand, in China, not collecting ownership tax on privately owned non-management housing caused unfairness to society, which requires the redistribution of wealth through the real estate tax system. In China, the real estate tax is a type of property tax, and its system is not well designed. Among the current taxes, property taxes are only real estate taxes, contract taxes and car and boat taxes, which cannot effectively adjust the gap between rich and poor in China. Therefore, it is more meaningful to examine the reform of the real estate tax system to bridge the gap between the rich and the poor due to the different ownership of Chinese real estate by residents. 「房産稅」, which was released on January 28, 2011 in two cities, Shanghai and Chongqing, from the 「物業稅」 that began to be submitted in 2003, was renamed 「房地産稅」 in 2015. However, the essence of these real estate taxes is all holding taxes imposed on private housing ownership. In addition, in China, the ownership tax on privately owned non-management housing has not yet been fully collected. This also led to social injustice, which requires the redistribution of wealth as a real estate tax system. In 2011, real estate tax reform began in Shanghai and Chongqing. The core of this reform is the imposition of defense taxes on the stage of residents' ownership of private homes. Thus, the tax reform began in Shanghai and Chongqing in 2011. The core of this reform is the imposition of defense taxes on the stage of residents' ownership of private homes. Currently, only Shanghai and Chongqing have small-scale demonstrations and have not been imposed in other regions. In addition, in October 2021, the Standing Committee of the National People's Congress granted the State Council a demonstration of the partial region. As a result, China will gradually demonstrate real estate ownership taxes in more cities in the future. This article aims to better support and supervise the real estate market by presenting implications for the real estate ownership tax system in the pilot city in the future through comparison and analysis of the current real estate ownership tax in Taiwan and Hong Kong.