중국의 부동산세 개혁 추진 과정과 개혁의 난점 및 장애요인 고찰 = A Study on the Promotion Process of Real Estate Tax Reform and the Difficulties and Obstacles of Reform in China

다국어 초록 (Multilingual Abstract)

Real estate tax reform and legislation to impose taxes on the holding stage of privately owned houses in China are very sensitive topics. In China, real estate tax legislation plans have been announced and promoted several times over the past 20 years, but they have not yet been formally legislated.
In this paper, I focused on the promotion process of real estate tax reform and the difficulties of reform in China. Section 2 examined the backgrounds and purpose of China's introduction of a real estate tax. Section 3 examined the process of promoting real estate tax reform over the past 20 years by dividing it into four periods. From this, it was inferred that there are numerous difficulties and obstacles in real estate tax reform and legislation.
Section 4 examined the difficulties and obstacles of real estate tax reform and legislation in four aspects. Section 5 considered conflict of interests and resistance from the establishment over the real estate tax reform. Among them, the most decisive obstacle is considered to be the opposition and resistance from established interest groups, including party and government officials. This is because real estate tax reform and legislation are the basis for political transparency and are linked to political reform beyond simple economic issues. At the conclusion of Section 6, the recent situation and future reform prospects were presented.

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