Research On The Optimization Of Chinese Land Resource Tax System

Land resource tax is a kind of popular tax levied in the world. Almost every tax system in every country is concerned with the land resource tax. Because different country or region has different land ownership system, there are differences in the levy method of land resource tax.The revenue from land resource tax is a major source of local government finance. In those countries that implement separate-taxation system, land resource tax is levied by local government and goes to revenue of this level of government to meet the needs of construction and expansion of local infrastructure and utilities, which not only spurs the enthusiasm of local government to levy this kind of tax but promotes the local construction and development.There are many problems in Chinese current land resource tax system, such as those exist in subject, standard, range of taxation. The contemporary land resource tax system can not adapt to the needs of economic and social developments for the following reasons: its levy range is too narrow, too many attention is paid to transfer and too little to ownership, the types of land resource tax are designed irrationally, the burdens of different steps in land resource tax are not equally rationed, all above accounts for the results that the scale of current land resource taxation revenue is so small that it can not meet the needs of local finance, and can not play an relatively important role in bridging the gap between the rich and the poor.For the reasons above, we need to do much research in the theory and institution design of Chinese land resource tax, this essay is expected to do some useful and helpful work in this field, aims at the problems that need to be resolved in the national economy, starts from the problems in the current real estate market, uses reform in land resource tax as the major subject, puts forward a series of measures to promote land resource tax optimization and development of real estate market and standardization.This study have very important theoretical and practical meanings in promoting the healthy development of Chinese real estate industry, enriching the theory of land resource tax, normalizing the order of market economy operation, making the best use of local financial and equality in social wealth allocation function. This essay uses comparative and comprehensive analysis method to study current situation in Chinese land resource tax system, to make suggestions concerning the reform and to establish scientific real estate tax base. The main contents of this research are as follows:In the first part, this paper analyzes the background and significance of the study as well as relevant development and achievement in china and aboard;The second part gives the theoretical foundation of land resource tax reform;The third part analyzes the content, structure, scale and problems of current resource tax system of china;The fourth part analyzes foreign resource tax systems concerning their content, structure and the scale;In the fifth part of the paper, the function of resource tax system and the goal of the reform are studied in detail;In the sixth part, relevant suggestions about the construction and perfection of current land resource tax system, especially the commence of property tax are brought about;In the last part, the initiatives and the future problems in this field are illustrated.