Research On The Legal System Of Property Tax

In recent years, as the price of real estate increases, the foam of real estate expands quickly and its disadvantages become more obvious. In order to decrease its price, offset its shortcomings and adapt to the requirement of market economic development, the property tax system construction is put on schedule. The government also takes its implement as an important part of work. So how to build scientific property tax system has become the point now. This paper researches it from legal angle, and explores the method of building the legal property tax system so as to provide legal ensure and gist of its implement and some help of theory study and practical operation. In this way can we perfect the real estate system and realize its healthy development.After expounding the related theory and analyzing our country's real estate system conditions and its domestic disadvantages objectively, this paper states the necessity and importance of the levy on property tax. In order to make the property tax legal system more scientific and rational which is proper for current international practice, the paper states property tax system in foreign countries and other places, summarizes their successful experience and relates the real conditions of our country. On the base, it finally puts forward the plan of constructing the legal system of property tax in China. What's more, the paper makes comparatively integrated design and measures to offer good environment for the operation of property tax so that it can be more perfect. The property tax will experience a complicated process from design to operation, so every part should cooperate with each other, in this way, can it be more and more perfect. So the property tax reform should be taken step by step and in an orderly way. Through seeking and practicing, property tax will live up to people's expectations and realize its function and value.