Research On Legislation Of Property Tax In China

At present, with the rapid development of real estate market, the tax system used in China can not adapt to the requirement of the development of the market. In 2003, the Third Plenary Session definitely put forward: The tax system reforming will be carried out step by step. According to the principle of simplifying tax, loosing tax base, low tax rate, strict collecting and managing, the tax reform will be implemented steadily. Urban construction tax reform will be put into practice. When conditions are ripe, real estate will be taxed in a unified and standard way, and related taxes will be cancelled." The implement property tax is necessary. It is not only the requirement of improving our national property taxation system of our country, and it is more advantageous to solve the defects of the real estate market at present. But from 2003 to now, "property tax" only stay in oral stage, the advantages and disadvantages of the property tax levy, how to levy, theorists have different opinions, and many problems exist. This article attempts to analyze the necessity of the property tax collection. Several property tax legislation modes are introduced, and currently what kind of pattern our country should choose is discussed. On the basis of that, some problems which must be solved in property tax legislation of China are stated. In the end, a feasible framework of the property tax revenue system, suitable for China's national conditions, is established, for improving tax system of real estate.It is divided into four parts in which our country's property tax legislation problem is studied.The first part: the historical background of the property tax levy is analyzed, on the basis of that, what is a property tax exactly and which characteristics it has are analyzed in detail.The second part: the research status of property tax of China is introduced in detail. The approved and apposed for envying property tax both exist, and the author belongs to the former. So the necessity of envying property tax is analyzed.The last part: several property tax legislation modes and successful experience of foreign countries are introduced. Combined with the national condition of our country, the mode is chosen.how to make a perfect property tax law and the problems which should be solved in concluding it are stated.