Study Of Legal Matter On Property Tax Imposition

At the Third Plenary Session of the 16^th Party Central Committee of the Communist Party of China held in October of 2003,the content of levying the property tax has been written into the the communique of the plenary session.and then, the president of Chinese People's Bank Zhou xiaochuan to say first: "our country will choose an experimental unit to implement property tax at the appropriate opportunity." follows, Liu zhifeng who is the vice minister of Construction Department reveals that the government be considering to levy property tax actively. Guang dong and Hunan also declare that can make experiments first, Peking has already started to carry on property tax to turn an experimental.After the tax system reformation in 1994,a new tax system frame,which meets our country's national conditions basically has been set up. However, because of many factors, the basic principle of "unifing tax law, fair burdern of taxation, simplifying the tax system, reasonable fraction" isn't carried out in the real estate tax system generally .Up to now, its problems increasingly convex, it epitomize that reformation is slowly on the stage of preserve real estate .the problems exist following several respects: the first, legislation is lagging; the second, inside and outside tax system are disunity; The third, the rent, tax and fee system is disorder; The fouth, the structure and category design of the real estate system are unreasonable, the burdern of tax is heavy on the stage of exploitation and transaction ,on the other hand, it is fairy lightly on the stage of preserve real estate; The fifth, the basis of accounting tax and tax rate designs are unreasonable; the sixth, related kit system and measures are not perfect ,etc. This shows, reforming and perfecting the real estate tax system and levying property tax in good time, have already become the important content of tax system reformation in courrent, it is also become an important topic of ecnomic law realm.The idea of property tax can be traced to the era of ancient times, the imposition oversea also has precedent early, just the name is different, in fact, the qulity is consistent: it is also a kind of property tax which imposed on owners or users on the stage of preserve real estate. The property tax which our country is prepairing to impose is that aim at real estate, such as land and house, etc. according to the calculation of market value at each tax year. The property tax is valued by governments in all countries and regions because it is one of the most important sourece of local government public revenue. The imposition of property tax can perfect and rugulate...