Chapter
Nov 18, 2014
Analysis of Shanghai and Chongqing Property Tax
Publication: ICCREM 2014: Smart Construction and Management in the Context of New Technology
Abstract
Since January 28, 2011, when Chongqing and Shanghai conducted property tax reform, the property tax scheme of the two cities has seen many improvements in three years. Recently, the Shanghai and Chongqing property tax pilot again made some adjustments, including once again raising the estate tax threshold, the pilot scope. An objective assessment is made through the introduction of both the Shanghai and Chongqing property tax pilot program comparison and inductive analysis of the pilot. This paper focuses on revealing the defects and shortcomings of Shanghai's and Chongqing's property tax pilot content. Relevant proposals were put forward to improve the property tax reform, laying the foundation for real estate tax legislation.
Get full access to this article
View all available purchase options and get full access to this chapter.
Information & Authors
Information
Published In
Copyright
© 2014 American Society of Civil Engineers.
History
Published online: Nov 18, 2014
Permissions
Request permissions for this article.
Authors
Affiliations
Associate Professor, Department of Applied Economics, Harbin Institute of Technology, Harbin, China, 150001. E-mail: [email protected]
Postgraduate, Department of Construction and Real Estate, Harbin Institute of Technology, Harbin, China, 150001. E-mail: [email protected]
Metrics & Citations
Metrics
Citations
Download citation
If you have the appropriate software installed, you can download article citation data to the citation manager of your choice. Simply select your manager software from the list below and click Download.
View Options
Get Access
Access content
Please select your options to get access
Log in/Register
Log in via your institution (Shibboleth)
ASCE Members:
Please log in to see member pricing
Purchase
Save for later Item saved, go to cart Information on ASCE Library Cards
ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Get Access
Access content
Please select your options to get access
Log in/Register
Log in via your institution (Shibboleth)
ASCE Members:
Please log in to see member pricing
Purchase
Save for later Item saved, go to cart Information on ASCE Library Cards
ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.