The International Experience For Reference And China's Reform On Real Property Tax System

In recent twenty years, the reform of real property tax systems has been paid great attention and emphasis internationally. In China, the reform of real property tax system is also beginning to be put on the agenda with the increasing of the significance of private property especially the real property and the exposure of current real property tax systems. In order to set up the real property tax system of new period which is the key problem in the real property tax system at present, the paper aims at drawing lessons from popular tax system of real property (property) in the world, finding the rational way of real property tax systems in China.After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. From a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. Base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is "laying stress on flowing instead of making light of tenure". Through to real property every exhaustive investigation of tax category, the paper finds out the matter of the real property tax systems existence. Base on the analysis of tax system composition and tax system relation on obtain, tenure and transfer of various countries (district), the paper puts forward experience and enlightenment that the tax system of real property can be used for reference. Through using the experience that the tax system of real property in various countries (district) for reference, combining the actual conditions of our country, the paper finds the way to reform the real property system, set up and perfect the real property tax system of new period. And then puts forward the view that the property tax with the real property possession tax as a principal part should be set up.Because that the reform of China's real property tax systems is not merely a simple mend to the current tax systems due to its deep and board involvements, it is no doubt that the reform will contribute positively and profoundly to the democracy, prosperity, wealth and openness in China.