Legal Research On Levying Real Estate Tax In China

Real estate tax is a kind of tax in tenure, which is accounted by the Assessed valuation of the estate. Real estate tax is assessed upon in many developed countries around the world. With the high-speed development of the country's real estate industry, the existing Real estate taxation system is out-of-date. So the starting-up of the Real estate tax has been picked up to the agenda.The article carries out the exposition of Real estate tax theory firstly, and researches it's natures . Then references the taxation system design of some foreign developed countries (regions), getting some enlightenment for our country. The following chapter is the overall analysis of current Real estate tax of our country, finding out some reasons of these problems and the results from these problems. Finally brings forward the way of the Real estate taxation system designment.This article can be divided into five parts:Part 1: The theoretical analysis of Real estate tax. First I definitude the scope of real estate tax, analyze the nature, characteristic of Real estate tax.Part 2: The reference and the international comparison of Real estate tax. The Real estate tax of all countries (regions) varies greatly. Under this background, through extensive investigation I conclude the summary experience and put forward the localization reformation combining the actual circumstance of our country.Part 3: The analysis of present situation of Real estate tax of our country. I discuss about the necessity and conditions of Real estate tax...