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Research On Property Tax System

Posted on:2004-12-18Degree:DoctorType:Dissertation
Country:ChinaCandidate:L L QiFull Text:PDF
GTID:1116360122966891Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Based on the definition and explanation of property tax system, Chapter 1 analyzes the property tax system in China's present taxation systematically, which has examined and analyzed in detail in the follow chapter 2 to chapter 6.Chapter 2 studies real estate tax. Based on the international comparison of real estate taxation, this chapter analyzes its incidence and economical effect, and finally present a corresponding integrating and optimizing design propose according to the system defects of Chinese real estate tax.Chapter 3 studies estate transfer tax. Based on the brief introduction of estate transfer taxation in many countries, this chapter analyzes the economical effectiveness of estate transfer tax, makes a comparing analyzes of and real estate tax, and finally present a corresponding integrating and optimizing design propose according to the system defects of Chinese estate transfer tax.Chapter 4 studies estate tax. Based on the summarizing of the characteristics of western estate taxation mode, this chapter sums up the economy theory of western mode estate tax, considers that western estate taxation mode is unfeasible in present China, and finally present a practical choice and design propose for estate taxation in present China.Chapter 5 studies personal property tax. Considering the reality of present China, this chapter actually studies automobile tax. Based on the brief introduction of automobile taxation in many countries, this chapter analyzes the relevant economical foundation of automobile tax, compares the functions of automobile taxation and another relevant automobile taxations and fees, and finally present a corresponding integrating and optimizing design propose according to the practical foundation of automobile tax in present China.Chapter 6 primarily considers taxation problem related to intangible property tax. Based on the economical analyzes of appraising method of intangible property tax, this chapter primarily considers some international taxation problem related to intellectual property.The creative points and newly presented points in this paper are:First, redefines property tax system both in a broad and narrow sense, based upon which analyzes the property tax system in China's present taxation systematically. This definition is beneficial to clarify some blur and wrong understanding of China property tax definition.Second, presents that real estate tax should incline to all levels of local government according to the systematical defects, and integrate the "five taxes and one fee" to a single real estate taxation, therefore, designs a inside-outside united, urban-rural united, and house-land united Chinese real estate taxation system reforming plan in general.Third, presents that real estate transfer taxation should incline to local government (especially county and rural government) according to the systematical defects, and incorporates present taxation to a single real estate transfer taxation, therefore, designs Chinese real estate transfer taxation reforming plan in general.Fourth, summarizes the main characteristics of western estate taxation mode, analyzes the unfeasibility of western mode estate taxation in present China, and presents a practical choice of Chinese estate taxation in present. This kind of estate taxation mode, though undesirable, fits for Chinese situation and can carry out successfully. Only when estate taxation carries out successfully and regulation remains invariable in implementation can the proposition of fairness and efficiency in regulation proposed by the designer actuallyimplement. And only when China has a comparatively strong companied system in every aspects and improves its supervising ability can China considers use western estate taxation mode for reference to design and tax a more integrated and independent estate taxation.Fifth, demonstrates function advantages of automobile taxation compared with relevant automobile taxations and fees in theory, considers that China should lay importance on sol...
Keywords/Search Tags:property tax, optimizing design propose
PDF Full Text Request
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