Research On The Relevant Issues Of The Establishment Of China's Property Tax Legal System

Our country's real estate industry is a field which develops rapidly and becomes increasingly important with the reform and open policy. It was emphasized unambiguous on the 16th Third Plenary Session that the country should implement urban construction's reform of tax and fee, Levy canonical property Tax to real estate when essential requirements be provided and cancel related charge. This issue is going to investigate into related matters about how to set up legal system of property tax by using comparison research method through analyses of current real estate tax law system and based on the situation of china and the reference of developed countries'legal system of property tax. This issue will carry on the discussion in five portions.The first chapter is an overview of the property tax,including the content and the purposes of property tax, the legal instiutions of the proprety tax system in foreign jurisdictions, the present situation and problems of the real estate taxation in China and the analysis of the necessity and feasiblity of carrying out the property tax in China. Through the implication of the content and the discussion about the legal purpose of property tax, the auther points out that the property tax should be levied by the government according to the valuation of the legal or natural persons'target real estate. On the basis of former introduction, the author summerizes the main content of the legal system of property tax in other jurisdiction and gives the detailed analysis on the necessity and feasibility of the application of propety tax in China considering the present situation and exsiting taxation problems in the real estate market. As a conclusion, the author believes that the imposition of property tax is the need for maturity of taxation system, for the prosperous of the real estate market and for the strenthen of the macro-control ability of the local government.The second chapter analyzed the fundamental of the legislation of property tax; pointed out that our country's property tax should follow the tax revenue legal principle, the principle of preventing the over-concentration of wealth, the fair tax burden principle, and pointed out that begins levying taxes the property tax to be possible to further eliminate the real estate industry bubble economy, made the real estate market healthy and orderly progress.The third chapter carries on the system analysis to our country property tax's legislative pattern choice. Through the analysis to the general property tax legislation pattern and the individual property tax legislation pattern, obtains our country property tax to cut cannot imitate the developed country blindly the general property tax, but should adopt the individual property tax. Specifically speaking, should use the house and the land composite liberation way.The forth chapter elaborates our country property tax assessment important document. From tax payment main body, taxation entity, the idea tax basis and the tax rate four aspects carry on the analysis, pointed out that the property tax begins levying taxes must cause the taxation institution easy to levy and the management, must cause the taxpayer easy to understand and accept, thus reduced taxation cost and resistance.The fifth chapter puts forward the proposal to our country property tax related legal regime's consummation. From improving the real estate registration system, establishes the real estate value assessment system and three angles to put forward the proposal with the consummation related real estate taxes and fees system to our country property tax related legal regime's consummation. Pointed out that our country should merges each kind of real estate taxes and fees by levying taxes the property tax , the reasonable distribution of burden level, the standard real estate taxes and fees system, reduces the investment in real estates development risk, then for property tax success movement, revolution creation stowage space.