Construction Of The Legal System Of Property Tax Of China

In2003, by the third session,"the Central Committee of CCP on the improvement ofthe socialist market economic system of some problems decision" points out:"toimplement reforms of taxes town construction, to levy property tax when conditions havebeen met, to cancel the relevant fees accordingly."On the establishment of the legalsystem of property tax in our country, this article made an exploratory study based on thesummation of the domestic theoretical studies of property tax and the foreign experiencesof legal system on property tax; it mainly contains the following contents:First，an overview of the theory of property tax. Introduced the concept andcharacteristics of the property, specifically addressed the purpose of levy of property tax inChina. Discusses the theoretical basis of the property tax levy from the two major aspectsof public economics and political economy, as prepared for the following theoretical studyto do a good job. Clearly the property tax has important economic value and economic lawvalue.Then, the legal system of property tax laws from various countries and regions on theworld and their experiences. In this part, the author combed the legal practice of theproperty tax system of the United States, England and Hong Mon. to give suggestions onthe establishment of the system of our country’s property tax.Next, is to analyse the necessity and feasibility of the introduction of property tax inChina. First, elaborated the present real estates tax system of our country, and pointed outa number of drawbacks of the current real estate tax of legal system in our country such as"pay too much attention on trading, and overlook the holding" etc. and then, to curb prices,optimize real estate resources allocation, improve the tax system, rise the increasegovernment fiscal revenue, avoid risk in financing, narrow the gap between rich and poor,etc, clearly stated the necessity of our country’s real tax reform and property tax levy in a timely manner. Finally, related the real conditions of our country, to analyse the feasibilityof the introduction of property tax in our country.Last, the suggestions on the construction of the legal system of property tax in China.The construction of the legal system of property tax in must follow two basic principles,and then proposed the basis design of the property tax in China, including the taxpayer, theobject and the scope of property, the tax rate, the basis of tax as well as the tax preference,etc.