Study Of Development Tendency Of Law Institution Of Property Tax Of Chinese And Foreign

Since the taxation reform in 1994, our national taxation system, which gives priority to circulation tax and income tax, has been established basically. But there are still many problems in property tax. Based on this point, this dissertation analyzes the recent state of our national property tax' s legal institution and deals with the development tendency of foreign property tax' s legal institution , then brings up its own ideas about the development tendency of our national property tax' s legal institution.Chapter one studies the similarities of property tax. It includes the definition, classification, character, theoretical foundation and effect comparison of property tax.Chapter two evaluates the legal rules of Chinese property tax. Firstly it reviews the history of property tax. Secondly it analyzes the characteristics of property tax. Finally it expounds the problems in property tax and analyzes the reasons of the problems' existence.In order to getting a clearer understanding on our national property tax, Chapter three focuses on introducing the recent situation and the development tendency of foreign property tax' s legal system, including general property tax, individual property tax, inheritance tax and grant tax.Chapter four provides the general assumption of our national property tax' s legal system based on chapter two and chapter three. It includes theVassumption on how to standard and perfect estate tax, land tax, inheritance tax, grant tax, contract tax.Chapter five summarizes the whole dissertation and gives a prospect of property tax.