Reform and Improvement of China’s Property Tax System

Jingyi Zhou ()
Additional contact information
Jingyi Zhou: Economics School of AnHui University

A chapter in Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025), 2025, pp 834-840 from Springer

Abstract: Abstract China's property tax reform follows a phased "pilot - legislation - refined pilot" path. But coordination among multiple parties is challenging, and differences in institutional design slow progress. As a key part of the fiscal system, the reform must adhere to tax - optimization rules, fit socio - economic development, and fix structural issues. In China's new development stage, growing income inequality has made the redistributive role of taxation a focus. This study analyzes property tax reform from the perspective of wealth distribution, to clarify its regulatory function and support improvements to the tax system. Analysis reveals three key systemic flaws: (1) structural imbalance between excessive transaction taxes and insufficient holding taxes; (2) overlapping levies and inequitable burden distribution; and (3) suboptimal institutional design. To address these, we propose: (1) streamlining transaction-phase taxes (e.g., reducing Cultivated Land Occupation Tax); (2) increasing holding-phase tax ratios; (3) establishing market-value-based assessments; and (4) implementing broad-based progressive taxation.

Keywords: Property tax reform; Policy recommendations; Income distribution (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-811-0_90

Ordering information: This item can be ordered from
http://www.springer.com/9789464638110

DOI: 10.2991/978-94-6463-811-0_90

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().