Owning Real Estate Tax Legal System In China

Real Estate Industry is zhe important pillar in our National Enconomy,and zhe innovation of zhe taxes and fees in Real Estate is also zhe important problem to be paying close attention by our govement. The govement has simplified zhe taxes and fees in real estate for several times and improved in certainly degree, bur there also are many problems such as zhe higher taxes and fees in Estate and zhe unreasonable system of it. And what's more , zhe taxes during zhe holding zhe real estate is lower, zhe range collecting taxes is cramped, zhe basis of calculate zhe taxes is not reasonable, and zhe design of zhe tax rate is not flexible. With zhe on and on improving of zhe socialism marketplace conomy, zhe innovation of zhe real estate tax system of following topic as"clarifying rents, adjusting fees and simplifying tax"is going on again. As zhe emphasis of zhe innovation,"property tax"will undertake many important assignments such as normalizing zhe real estate market, depressing zhe speculating of zhe real estate, stabilizing zhe real estate price and normalizing of govement.This paper think that property tax levy to maintain stage, first of all, based on studying zhe theories of property tax on real estate, we give a reasonable orientation for China property tax and build an ideal taxation system of real estate. Secondly, in order to reflect the taxable value of real estate appraisal. Thirdly, we should proceed from zhe oversea situation, and in light of zhe uniqueness of our tenants real estate property, zhe difference between living conditions and economic status of zhe diversity and other factors considered, then attempt to convey zhe concept zhat zhe reformation of real estate taxation system. Finally, zhe property tax is bound to keep many positive impacts on China's real estate market. This paper studies zhe matual influence and realationships between real estate tax with estate investment, real estate property, real estate property, real estate property, real estate market structure and give some suggestion to our country's real estate property legal system.This Paper includes followillg Part:The frist Part focuses on introducing zhe history and current status of our govement's real estate and its tax system, and conducts deep analysis on zhe necessity of reformation of zhe real estate taxation system.The second part introduces zhe theories of property tax on real estate, which introduced zhe public point of view of economics.The third part Points out the Problems in domestie taxation system of real estate,research focus on individuals housing include in zhe scope of zhe duty to maintain zhe property, designs basic elements of real estate taxes, another depth analysis of zhe real estate tax assessment.The force part gives an important introducing of real estate taxation system in foreign country, note to maintain phase in zhe real estate property tax system.The fifth part gives some suggestions to our country's real estate taxes legal system revolutions.