Study Of Legal Matter On Property Tax Imposition

The status of property tax has been recognized by the developed countries, property tax levy not only insist the principle of taxation on the basis of macro-control, but also actively reflect the the basic principles of supremacy in public interests .At present, China's real estate market have occupied the important position of the national economy, the price of real estate have been in a high position,so in order to curb the high prices of real estate, the central government had made slogans of controlling the real estate rapid growth, the real estate market has experienced three rounds of macro-control, look back at the national macro-control measures, executive orders are still dominant,but China has joined the World Trade Organization, this method run counter to the principle of market economy, therefore, with the economic law macro-control means - property tax, instead of administrative measures to regulate the market is necessary. This paper argues that the main purpose of property tax levy is to improve China's current property tax structures for stabilizing prices of real estate and increasing the cost of maintain stages in the real estate. While property tax is by the nature of local taxes,so it could enhance the capacity of local government revenue for sustainable development. Property tax levy, either from the rational allocation of social resources, or from the regulation of social polarization between rich and poor, it is essential, and it is practical.This paper also analyzes the policy, legal and the root of economic law on levying on property tax in-depth,and connects theory with practice,then,this paper has analysis and comparison of the experience of foreign tax on property tax, after this ,this paper put forward its own construction vision in China.Meantime,there are some problems on levy time,tax object and the scope of taxation fairness,we have carried out correlated analysis, at last,this paper gave specific design on levying property tax,not only include tax person,tax object,tax place, etc,but also include property tax levy supporting systems, such as:the establishment of a system of property registration, property assessment system, a reasonable division of tax power and other matters discussed, these are essential conditions on levying property taxes.Property tax levying should be in accordance with the principle of tax compliance, tax fairness and tax efficiency, meanwhile should be consistent with important objective of macro-control, Property tax should be tested in China and it could improve our property tax system.