Since January 28, 2011, Chongqing and Shanghai conduct property tax reform, property tax scheme of the two cities have been many improvements in three years. Recently, Shanghai and Chongqing property tax pilot again made some adjustments, including once again raise the estate tax threshold, the pilot scope. An objective assessment is made through the introduction of both Shanghai and Chongqing property tax pilot program comparison and inductive analysis of the pilot. This paper focuses on revealing the defects and shortcomings of Shanghai and Chongqing property tax pilot content, put forward relevant proposals to improve the property tax reform, laying the foundation for real estate tax legislation.
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