The Legal System Research Of Property Tax In Our Country

Exploratorily researching the construction of legal system of the property tax in our country is Based on the summarization of the practical experience from some countries in which the property tax has been already collected and combining with the specific conditions in China. The author mainly discusses from the following four parts:The first part, first of all, the author made clear the "property" concept, established research object, and expounded property tax features. And then analyzed and compared the six different theoretical basis of tax, finally ,the author concluded that our country's legal system construction of the property tax should be mainly based on the Interest payment theory, Ability to burden tax theory of land tax and economic policy theory of land tax , which lays a theoretical basis for further in-depth study.The second part, first in the current estate tax law system some existing problems such as low legislative level, changeable tax regulations, not standard taxation, narrow tax range unreasonable tax system were accounted,studied and analysed, and then based on this,the necessity of the property tax levy was illustrated.at last,the author pointed out that the construction of the legal system of the property tax to regulate the real estate tax system, curb the real estate speculation,optimize reas estate resources allocation,,adjust income distribution, maintain social stability, increase the local government revenue, waits for a respect to have the important meaning.The third part,on the base of the comb of the property tax legislation pattern in the countries and areas of the world, the author pointed out that our country's property tax legislation should take individual property tax legislation mode. Then through the analysis of the United States, Japan and Hong Kong property tax law system, the author sumed up their successful experience in legislation, including: the basic principle of "wide tax base, less taxes, categorization, low tax rate", transfer of the right of collection down to local governments, perfect supporting measures, proper tax breaks, etc. The author thinks that only in the situation of our country and on the basis of the successful experience of all countries, property tax law system suitable for chinese economic development situation can be established successfully.The fourth part, on the basis of the front analysis and expoundion in this section ,using advanced experience of the property tax from the world for reference and combining with the situation of our country,the author puted forward the idea of the construction of property tax legal system, specific as follows: first, establish the legal principle, the tax justice principles, the principle of efficiency basic principles for our country's property tax law system . Secondly, in line with the above three principles ,after analysis and solution to several questions that must be inevitably faced by the property tax legislation, from the two aspects of the solid legal system and procedure law system, tax elements contained in the property tax detailed were clarified , such as property tax payers, tax basis, term of tax , tax rates, tax reductions or exemptions, tax dispute,etc. Finally,the author illustrated the supporting system for the smooth implementation of the property tax, namely estate appraisal system and real estate registration system. Its aim to create a good operation environment for the commencement of the property tax in our country...