The International Experience of Real Eestate Tax System and Inspiration
分析了香港、新加坡和韩国的房地产税经验，针对中国房地产税效率低、未能抑制房价的问题，提出完善税制的政策建议。
The purpose of levying real estate tax is to curb rising property price and to increase revenue.However,due to the current low efficiency of China's real estate taxes,the increasing housing price is not constrained.Based on the analysis of the situation of Hong Kong,Singapore and South Korea’s real estate tax,learning from their effective tax and successful measures to curb high estate price,combined with the actual situation of China's real estate taxes,this article proposes a series of policies and improved measures to perfect our real estate tax system,which may help guarantee the real estate tax to be effective and curb the high housing price.