Current, the major problem that development of our country real estate faces is house price rises quickly continuously. Go up from theory for, estate tax expends system to be able to solve this problem effectively. But reality rather, system of our country's existing estate tax cost is one of germ that cause tall house price even.

Our country's existing 12 estate revenue basically is land tax categories of taxes, collect fees as to estate, reach its more completely by local government relevant section proper motion is responsible. And the tax rate of categories of taxes and the cost rate that collect fees, basic it is with the room valence serves as metric foundation. Apparent, expend the main body of income as estate tax, local government is the person that be benefited directly in the process that house price rises, this makes them very difficult have the power that retains house price stability. And, live the estate tax cost that does not issue high, also aid those who push house price to rise on certain level.

System of perfect estate tax cost should realize target of fairness of finance income target, society and the unity that develop a target continuously. Have the inadequacy of system to depend on, it satisfied the first objective only, and ignored other two projects bid, bring about formed local government to be absorbed in oneself income increases and forgetting the one-sided tendency that offers communal product liability. The author thinks, have estate tax to expend system to undertake reforming extremely urgent to our country, must build a kind " country reasonable cent authority, duty expends the ground reasonable division of labor, duty is expended lawfully establish, run strict audit " duty expends new-style estate system.

Above all, should be opposite the central attributive that goes up in system of estate tax cost with the place is new and reasonable differentiate.

Aggravate of current system of estate tax cost of house price rise, those who be benefited is local government, and of damage is administration, this makes do not agree completely on the central manner that solving house price to rise quickly with the place. In at present the pressure of tall house price falls, still expend administration repulsion income at estate tax besides, do not accord with our country national condition. The author thinks, preliminary solution is share what change of land value added tax is country and place duty.

In addition, change even at present " central decision-making, place is carried out " tax cost forms a mechanism, because this is planted,the risk that the mechanism expends estate tax pointed to administration, and local government of accrual put under. Ought to make local government proper motion decision-making major tax cost, but administration reservation examines authority and modificatory advantageous position, monitor administration change to represent a countryman and overrule local government estate the orgnaization with tax decision-making cost.
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