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Insights On The Perfection Of Chinese Property Tax System

Posted on:2006-12-11Degree:MasterType:Thesis
Country:ChinaCandidate:C Y MaFull Text:PDF
GTID:2156360152983258Subject:Taxation
Abstract/Summary:PDF Full Text Request
The property tax system consists of tax from holding property or property transfer. Property tax has ever been the most important revenue during slave society and feudal society. Along with the development of economic and the extend of the function of country, the property tax lost its importance in modern society, but at distribution of social wealth and the adjust to the unequal distribution of wealth, the property tax system still has got the important function. And in many country, the property tax still is the main income source of the local authorities, as a result also has been using for these countries. Under the influence of many factors, the development of the property tax system in our country is slow-moving, its function at adjust and amassing wealth can't elaborate, a reformation is well needed. During the recent tax system reform, reformation at the property tax system should be a breach. This can not only increase the income of local authorities, but also can benefit to the adjust of the tax system and the perfection of the finance system. This paper include four chapters: transform of the property tax system in China and its background, appraisal of Chinese property tax system in force, the basic circumstances of foreign property tax system and insights on the perfection of Chinese tax system. The paper use the method of comparative analysis, concerning to the suggestion and imagination property tax system, advance a new suggestion and imagination.
Keywords/Search Tags:property tax system, tax system reforms, the system of collection, tax system, system of property assessment
PDF Full Text Request
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