The Research On The Legal System For Real Tax Collecting

In 2007, the rocketing house price caused a series of social and political problems. The real estate industry is the fundation of our national economy. The healthy development of the housing industry plays an important role in the national economy. Perfecting the legal system of property tax is an effective way to promote the legalization in the area of real estate market.Though the real tax system had laready taken shape after the tax reform in 1994, with the further development of the market economy of our country, the weakness and defects of the present real tax system has been exposed, and the reform is in dire need. it works well in the finace and the control of the housing market economy. but we should realize that with the deep development of market economy, especially for shock of the increasing price in housing 2007, the tax system inn housing industry couldn't catch up with the time. The defects of the system has become more obviious.the current housing tax system need reforms in category of the tax and related measures. So the author studys the concept of the taxation and relevant specialty. The author uses the comparison method to suggest systimatical and perfect taxation system for our housing legal tax system based on the practice of the current situation and the experience from foreign countries. The aothor is ecpecting to form a formal and reasonable housing tax system based on my reseach.