Property Tax's Functional Localization And Tax System Structure's Selection

Property tax is a kind of tax in tenure, which is accounted by the Assessed valuation of the estate. Real estate tax is assessed upon in many developed countries around the world. With the high-speed development of the country's real estate industry, the existing Real estate taxation system is out-of-date. So the starting-up of the Real estate tax has been picked up to the agenda. First, property tax levying can make state and local fiscal revenue increased, can make the country on the strength of the infrastructure construction, to improve tax can more effectively to the people. Secondly, property tax levying can effectively reduce the gap between rich and poor, to a certain extent, to achieve social fairness, maintain social stability. Finally, the property tax levied at a certain extent can restrain high prices, regulate the real estate market, and can realization of parasitic personal value. According to our current situation of real estate tax and real estate market, the present situation of present levy taxes should be a real estate market as its orientation for regulation of tools, concrete demand through a series of technical measures to carry out the healthy development of the market.