Study On Levying Property Tax On Real Estate

Real Estate Property Tax is a kind of property tax specially aim at the tenure stage of real estate according to real estate assessment value.Levying Property Tax on Real Estate is not only the beginning of the innovation of the tax in real estate, but also an important improvement on China's tax innovation.Real Estate Property Tax is not only appropriately regulate the status of our real estate prices which is out of control, but also an effective protection on perfecting the system of China's tax law and improving stable and healthy development on economic. There is major practical and theoretical signification of Levying Property Tax on Real Estate.The article research the theoretical basis for levying property tax firstly, There is not only economical theoretical basis but also legal theoretical basis for Levying Property Tax on Real Estate,there are《The Constitution》,《The Real Right Law》,《The Land Management Law)),《The City Room Real Estate Management Law)) and other legal basis. Secondly, the article make an analysis on the situation of China's current real estate tax and the existing problems, it mainly introduce the central real estate taxes currently, leading to the problems of China's current real estate tax on "too much taxes in exchange while not enough tax in possession of real estate",and on tax settings,rate setting,the scope of taxation,tax basis and other aspects of the problem, and then putting forward the needing for Levying Property Tax on Real Estate. Levying Property Tax is not only the needing for perfecting the tax system,rationalizing the local financial revenue, but also providing a safeguard for curb the speculation on property market,optimizing the resources,promoting stable and healthy development on economic.Giving an analysis on the satuation of the Real Estate Property Tax in Western developed countries, China and India, Hong Kong, I summarize the available experience in the implementation of our property tax. Finally, combined with the conditions of China,I create the concept of our legal system.