China Legal System Of The Building Property Tax

The development of the Real Estate is the responsibility by urbanization, provides employment and improves the economic. However, the hot real estate industry making the prices rises year after year. It is attracted government and even the whole society. This paper is base on tax policy to analysis the regulation, effectiveness and key issues of the real estate prices by the application of tax policy in recent years. Focuses on the idea of taking and regulating the property tax, the paper proposed the rational attitude and suggestions. First of all, the government must to attach importance to the property of citizens and to provide protection; then, as a counterpart, the citizens have to pay some tax to ensure the government's operation. Property tax levy is the force by the government; it's compensation for the costs of public provided by the government to the real property owners. From the tax and international practice, there are no difference between property tax and real estate tax. Author believes the systems of the property tax are established in three aspects:First, the Chinese tax department should be clearly the differences with the real estate tax and the property tax in the research of the property tax system.Second is connotation and extension of the concept of the property tax. In Hong Kong tax system, the scope of the property tax levy is narrow; but it includes various businesses and non-operating real estate is wide in foreign countries. In mainland of China, real estate tax and land use tax use the same name in property tax, but the concepts of those two taxes are completely different and easy to make misunderstand.Finally is the scope of the property tax levy.There is easily confused by property costs and property tax, and it is easily making the misunderstanding and the resentment to the people need to pay the tax and cost both of"property".