Study On The Tax Scope Of Property Tax

Six years has past since property tax conduct tests at BeiJing,LiaoNing,ChongQing and so on in 2003.Now how to enforce it is being discussed.Though many scholars has made system and deep study on it, including its relationship with current real estates'taxes and fees,tax objects,tax payers,tax scope,tax preference and so on,the specific tax factors has no final conclusion.This is mainly because the complexity of our countries real estate market,the unperfect system of property rights,the shortage of related technology,the shortage of talent and other factors.So,this article makes a study on the tax scope of property tax in China with the methods of study on theory,study on history and comparative study and makes advices on the tax scope of property tax and the step to tax.This article has six parts.Part one——Things should be defined.In this part,it defines several things which should be defined before study the tax scope of property tax.First,it makes a define on property tax,then expounds the purpose of tax on propery,tax objects,its relationship with current real estates'taxes and fees,considers that China's property tax should aim at reasonable allocation of resources of real estate,reduce the gap between the riches and the poors, and increase governments income.Property tax taxes on house and land.Charges on land users should not be included in property tax,increasement tax on land value,tax on using urban land,farmland occupation tax and deed tax should be canceled,housing property tax should be included in propert tax.Part two——Principles to define the tax scope of property tax.It puts forward that we should obey the principle of tax law's fair,the principle of tax law's efficiency,the principle of tax on general real estate and the principle of peoples livelihood.Specificly, the principle of tax law's fair includes the principle of fair in form and the principle of substantial fairness,the former requires us to obey the principle of tax on general real estate,the latter requires us to consider the ability of the tax payers when tax on them,determine how much to tax according to the tax payers'ability. The principle of tax law's efficiency requires us to consider if income is bigger than cost. The principle of peoples livelihood requires us:on one hand,make sure all residents'right to have a place to live in,on the other hand, determine how much to tax according to the tax payers'ability.Part there——The current tax scope of property tax in China.This part mainly discusses the tax scope of housing tax,increasement tax on land value,tax on using urban land,farmland occupation tax and deed tax,points that the main problem of these rules is that the tax scope is too small,which is not conform with the requirements of the principle of tax law's fair and the principle of tax on general real estate.Part four——The investigate and analyze on oversea's related laws.In this part,it invests the tax scope of property tax in America,Japan,HongKong ang England,points that we should make general taxation on real estate and make sure what kind of real estate should not be taxed according to our country's particular circumstance.Part five——The tax scope of property tax in China and its faults.It discusses what kind of real estate should be taxed.Proposes that other than real estate which used for public purpose and public good,other real estates should all be taxed.The exemptions of real estate used for business should be regulated by the country than the district governments.For the real estate used for living,we should determine a exemption frontal according to both the residential area per person and the value of the building.And the farmers'houses which are bought buy urban residents should first decide whose are they,then tax property tax according to their ownership.Part six——The step of enforce.It states that, to tax on real estate,we need perfect legal system of property tax,system of right and related facilities, points that the complexity of our countries real estate market,the unperfect system of property rights,the shortage of related technology,the shortage of talent are the main factors which effect on the taxation of property tax.It proposes that at the first step we should tax on real estates used for business and top grade real estate,at the second step real estate used for live should be taxed,at the last step,tax on the real estate in rural area.