nach oben

Erschienen in:

2019 | OriginalPaper | Buchkapitel

5. Institutional Obstacles to China in Adopting the Real Property Tax

verfasst von : Yilin Hou

Erschienen in: Development, Governance, and Real Property Tax in China

Verlag: Springer International Publishing

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

This chapter offers an analysis of the institutional obstacles to adopting the local property tax in China, including the property right and use right to urban land. It traces the turnover from private to public ownership of land in rural and urban areas around the founding in 1949 of the People’s Republic of China and subsequent changes, which inspires insight into this problem unique to China. The chapter then taps into why local governments can capitalize on the state ownership of urban land to build infrastructure and how they did it within a two-decade period, as well as the problems involved in doing so.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Vorheriges Kapitel Why China Needs a Real Property Tax? Empirical Evidence

Nächstes Kapitel Principles for the Design of the Real Property Tax

Dr. Dong left mainland China in 1950 for Hong Kong, where he wrote several pamphlets on China’s land reform then underway. Later, he returned to the United States and died in 1984 after a long academic career.

Zhang (2011) did an analysis of the letter and had it reprinted in the influential magazine Yan Huang Chun Qiu.

This is translation from Chinese “小产权房”.

Source: Shenzhen Municipal Center for Real Estate Assessment and Development 2016.

This was called “公私合营” in Chinese.

Interview of a descendant of a native Beijing household that used to own a courtyard in the downtown area.

This is a widely circulated anecdote among high-ranking finance officials, though we cannot ascertain its official source. We believe it is highly credible.

Bai (2016), “Review of opposing opinions to the real property tax in China,” in Hou et al., ed. (2016), pp. 186–201.

For a strong defense of this high-ranking official group with related details, see Jia Kang (2015), The Real Property Tax is not Far from Us.

This is from our interview of the owner of a medium-sized developer in a southern city.

For example, Mr. Ren Zhiqiang, headquartered in Beijing, has long been an influential figure in social media with such opinions.

Our fieldwork (interviews, formal and semi-formal, informal meetings) in Beijing, Shanghai, Chongqing and several provincial capitals provides first hand evidence of many such cases.

Bai, Y. F. (2016). Review of opposing opinions to the real property tax in China. In Y. L. Hou, Q. Ren, & H. T. Ma (Eds.), Research in scheme design of China’s local property tax (pp. 186–201). Beijing: Economic Science Press, 白彦锋. 反对开征房地产税意见综述.

Dong, S. J. (1951). On the land reform by the Chinese Communist Party. Hong Kong: The Free Press. 董时进《论共产党的土地改革》香港, 自由出版社.

Hou, Y. L., Ren, Q., & Zhang, P. (2014). The property tax in China: History, pilots, and prospects. New York: Springer.

Jia, K. (2015). The property tax is not far from us (in Chinese). Beijing: People’s Press. 贾康等《房地产税离我们并不远》人民出版社.

Jiang, Z., & Gao, P. Y. (2014). Incremental promotion of the residential property tax. Macro Economic Research, 6, 8–12. 蒋震、高培勇. 渐进式推进个人房产税改革《宏观经济研究》.

Jin, Y’. A., & Xie, Y. (2016). Inequality in China’s household assets, #2 Reports Series on the Livelihood of the Chinese. Beijing, Peking University.

Wang, C. Y. (2011). Comments on doubts about the property tax. Public Finance Research, 2, 12–20. 王诚尧. 评论对推进房地产税改革持有怀疑的各种观点《财政研究》.

Xiong, J. M. (2010). The misfortune of a forerunner. The 21st Century Magazine by the Chinese University of Hong Kong. 熊景明 “先知者的悲哀” 原载香港中文大学《21 世纪》. Online at http://chinainperspective.com/ArtShow.aspx?AID=27685. Accessed 11 Feb 2017.

Xu, S. D. (2015). Caution with property tax legislation. Tsinghua Finance Review, 2015(10), 52–59. 许善达. 房地产税立法需要慎之又慎.《清华金融评论》第 10 期.

Yang, B. (2007). A debate about directions of the property tax reform and the schemes of local government revenue. Taxation Research, 2007(3), 43–48.

Zhang, L. F. (2011). Dong Shijin’s policy proposal to Mao Zedong. Yan Huang Chun Qiu《炎黄春秋》4. Online at http://blog.caijing.com.cn/topic_article-151497-50178.shtml. Accessed 11 Feb 2017 章立凡 “董时进上毛主席书”.

Zhang, L. S., & Sun, F. Y. (2017). Blockade of the reforms: Display, causes, and remedy. Beijing: China Social Science Literature Press. 张林山、孙凤仪《改革梗阻现象: 表现、根源与治理》北京: 中国社会科学文献出版社.

Titel: Institutional Obstacles to China in Adopting the Real Property Tax
verfasst von: Yilin Hou
Verlag: Springer International Publishing
Buch: Development, Governance, and Real Property Tax in China
Print ISBN: 978-3-319-95527-8

Electronic ISBN: 978-3-319-95528-5

Copyright-Jahr: 2019
DOI: https://doi.org/10.1007/978-3-319-95528-5_5