PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v4i6.2825ArticleResearch on the Reform of Real Estate Taxation in the Personal Housing Ownership Linkhttps://artdesignp.com/journal/PBES/4/6/10.26689/pbes.v4i6.2825ZhangPan2021462021-12-31Housing is related to the well-being of people’s livelihood, but at present, the real estate market is overheated, and the price of commercial housing remains high. The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society. A timely promotion of real estate tax reform and legislation can play a role in tax regulation. This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme, the application of tax evaluation technology, as well as tax collection and management.

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