Choice of reform direction of property tax rate

From a certain point of view, the tax reform is a readjustment and redistribution of the interests of social stakeholders. Reforms with few stakeholders and reasonable redistribution of interests are often easy to succeed and implement smoothly. On the contrary, reforms are difficult to implement because of great resistance. Reviewing the tax reform since 1994 has fully proved this point.

Undoubtedly, at present, China's real estate tax system is relatively old, and there are unreasonable aspects of real estate charges. There are problems in the tax system or taxes, which need to be actively improved when conditions are ripe; If there is a problem with the fees, actively adjust them if conditions permit (including changing fees into taxes); Some taxes and fees in the same field have problems at the same time, which is bound to be reformed. However, do taxes and fees have to be reformed together? Does the real estate tax reform involve more stakeholders besides real estate tax taxpayers, such as governments at all levels (related to fees) and developers (related to reducing development costs)? These problems need further study.