The Legal Difficulty And Outlet Of The Property Tax Of China

Since the reform of China thirty years ago, the gradual reform of China has achieved great success.Reform, starting from agriculture, and then extended to the industrial, trade and other fields. The taxation of the financial sector still has a serious mark of the planned economy, and has lagged far behind of economic development. Financial and taxation system is a system engineering which will affect the situation as a whole. In order to rationalize the overall taxation system, let us take the Property Tax as a breakthrough of the tax reform. In order to meet the market demands of economic development, the Property Tax System in the building was put on the agenda, the implementation of Property Tax has caused attention of the Government, and how to build the Property Tax System becomes a top priority. This paper from a legal point of view on the property tax system has been studied to explore the legal system of Property Tax to build ideas, hopes to put the property tax to provide a legal basis and security and that their theoretical research and practical operation to provide some reference, and ultimately realize of the healthy development of the real estate tax system.This paper consists of four parts: the first part of the basic principles for the property tax.First of all, the author by analysing the legal nature of the property tax and the property, real estate, real estate, comparison of similarities and differences between three concepts, the right definition of property tax legal definition describes the characteristics of the property tax law.Then, combing the theoretical basis of the property tax, the author of modern public economics and economic law from the theoretical point of view of two property tax was in-depth theoretical argument, thinking that doing a good job later in the theory pave the way for further research. The second part of Property Tax Practice in China.Through the History of China's real estate tax and the introduction of the real profiles, summed up China's current real estate taxation system's many problems, and to set out briefly the causes; then many problems in China demonstrated the need for the introduction of property tax and major significance.Part III is divided into property tax levy of international comparison.The author with the United States, China's Taiwan and Hong Kong's property tax practice as a typical example, in the comparison based on the analysis and design of the system from the legislative model and summarize two aspects of their advanced experience in order to build in our country with Chinese characteristics, the property tax law system as a reference. Part IV is divided into China's property tax system design. First introduced in the legal system of property tax to build our country faced difficulties and solutions in China, followed by analysis of the legislation of China's property tax levy mode selection; and then how to build a legal system of property tax in China put forward its own ideas, including:Construction of the legal system of property tax the three basic principles; to three principles as a guide, detailed tax collection and management system elements and design ideas; a well-coordinated measures of China's property tax framework.