Research On The Legal System Of Property Tax Of Our Country

The property tax, which takes the real estate owner or the user as a tax payer, and the hold stage as the main taxable level, is one kind of tax mainly aims at real estate, land and house, requests its tenant or the owner to pay tax elevates along with the real estate market value every year. "The decision on how to fix certain problems in economic market system" which passed during the Central Committee of the CCP 16th Third Session in Oct. 2003, pointed out explicitly "to implement the tax reform and fees construction in cities, to levy a unified property tax when the conditions are ready, and cancels the related taxes and fees correspondingly."Lots of problems exist in the present real estates tax system of our country, such as an ambiguous distinguish between tax powers, the unreasonable establishment of the categories of taxes, the bases, and the levy scope, the unified tax policy, and the unperfect necessary auxiliary system and so on. The article states that characteristics of the property tax, local authority's financial demand, the social sustainable development and broad masses' need, make the legislation of the property tax possible. No matter in order to increase the local authority's tax revenue, to suppress the government short-term behavior, and to behavior the real estate market, or to balance the public wealth, to the straight the point of view of expense, the reform of the real estate system and begins levying property tax, is not only necessary, but also feasible.In order to establish the property tax legal system, the first thing is to choose the appropriate legislative pattern. According to existing situation, the individual property tax legislation pattern is more reliable. The next is to design a specific legal system. This article makes a detail elaboration on the taxpayer, the basis, the object of property tax, the scope, the tax rate as well as the tax preference. Finally, a set of perfect coordinated measures should be established. The article pointed out that it is necessary to consummate the real estate appraisal system, to perfect real estate registration system, and to strengthen taxpayer's self-consciousness, all of which are important safeguards to levy property tax.This article make a precise research on the concept and the characteristic of property tax, as well as profits from the analysis of other countries, explain the necessity and the feasibility of levying the property tax, and make a tentative plan on the construction of property tax.