Several Legal Issues Of Collecting The Property Tax In China

In 2003, by the third plenary session, "the Central Committee of the CCP on the improvement of the socialist market economic system of some problems decision" points out:"to implement reforms of taxes town construction, to levy property tax when conditions have been met, to cancel the relevant fees accordingly." Thus, the word of the Property Tax enters into public view.With the national economic development, the real estate industry plays an important role in the national economy, it has become the national economy's backbone industries. The perfect real estate tax system is essential to ensure the healthy development of real estate industry of the whole national economy, and promote the sustainable development of. Since the founding of our country has introduced the housing property tax, tax on using urban land and so on many kinds of real estate and relevant taxes, but there are some problems,such as taxes too many and lack of coordination. Property tax contains its own features, local government financial demand, the sustainable development of society and the needs of the masses, they make the legislation of property tax becomes possible. But our country doesn't charged the property tax, based on the our special conditions, the tax system and current theories research collecting the property tax cannot act too hastily, still need to be balanced and overall consideration.The main purpose of this paper is to research several legal issues for the property tax, including the following respects:the basic theory of the property tax, the China's real estate tax change track combined with Shanghai and Chongqing's estate tax, the purpose, value and the difficulties of the levying property tax, other countries and regions on the legislation of property tax and their experience to China, finally putting forward for the system design of the property tax.