Research on the Historical Evolution and Development Trends of Property Tax in China

Abstract

The reform of property tax, as a focal point of our country's tax reform, is closely intertwined with the development of the national economy and the well-being of the people. Based on the background and progress of property tax reform, this paper conducts an in-depth analysis of relevant literature and policy documents, studying the evolution of property tax in different historical periods. It also provides an evaluation of the current property tax system and suggestions for future development. The paper will further explore existing issues in the implementation of property tax, analyze potential solutions, and put forward recommendations and directions for property tax reform.