To Reform Revenue System Of The Grass Roots Governments By Reconstructing The Tax Rules On Real Estate

This dissertation focus on the revenue of the grass roots level governments, it is divided into four parts. In part one, the author bring forward that, after the financial reform in 1994, there are still many problems in system of tax distribution. These problems are more serious when we throw lights on revenue of the grass roots level governments, many of them lack the ability to afford the basic public service, even some can't pay the governmental employees' salary in full. All these problems result from the unreasonable tax system, these problems are mainly referred as the maladjusted structure of local tax burden, the narrow local tax basis, the lack of main body taxes to form the large part of the revenue of the local governments. So we should improve the revenue level of the central, provincial, municipal governments as well as that of the county and township governments. Then how to solve these problems?The regime of our country distinguishes from that of all other countries, it is called five-level governmental structure, other countries have only three-level government. County government is the basic level government for other countries, its counterpart in our countiy is the county and township level government, which is under provincial and municipal level government. Through, there are so many differences, they should all be called local government or grass roots level government. And because they usually provide the similar public services to their habitant, some experience of foreign local government in construction of their system of tax distribution will surely benefit us. So in part two, the author summarize on the experience and features of tax system of the grass roots level government in some countries to contrast with our country.On the basis of accountings on the problems in part one and summarizing the experience of other countries in part two, the author raises in part three that the tax system of real estate should be reconstructed to solve the problems puzzling grass roots level government to meet the urgent need of the WTO entry. In the mean time, the author also analyses some of the effective tax statutes relating to land and house, pointing out some existing problems in these tax statutes.In the part four, the author devises some practical ways on how to reconstruct the tax system on real estate. These are as follows: to revoke some of the fees in rural area or on land and house; to expand applying range of land-use tax; to reenact ; to amend and tax all kind of farmland occupation; to amend and extend its applicable range; to enact , prevent forestall of land and house. And the author also analyses the feasibility of these suggesting reforms.