The Reform Of The House Property Tax Law System In China

China's current real estate tax laws and regulations are issued by the state council in 1986, the housing tax law of the People's Republic of China, the interim regulation of the property tax from this time began gradually establish and develop. Under the conditions of market economy in China, the house property tax is not only an important guarantee of fiscal revenue, is China's real estate market regulation of economic activities, and to maintain favorable lever, safeguard fair competition in the market, the market main body reasonable profits, maintain the real estate market order to play its important role.However, with the continuous development of China's economy, the local tax property taxes due to its antiquated legal system and macro-control role played in a series of problems, exposed current housing property tax law system of hysteresis. Therefore, the reform of China's current real estate tax adjustment of rising prices for the real estate market and confusion has a pivotal role. Based on China's real estate tax law system present situation and the existing problems and further research, foreign property tax system reform of the advanced experience of the law to the current reform of the legal system of property taxes, and puts forward some constructive Suggestions of perfecting the legal system of property taxes, thereby improving housing property tax on the status of local taxation, the tax adjustment role plays, house property tax can be an important source of local fiscal revenue.This paper is divided into four parts to:The first part of simple theoretically introduces current Chinese legal system of property taxes and history. The second part of the current Chinese real estate taxes that some problems of the legal system of tax levy limits: real estate tax basis and unreasonable, and local taxes too random on the problems existing in the collection. Also find a Chinese real estate tax legal system are these problems. Through the introduction of the third part of the real estate tax advanced experience of the reforms in China, at the same time, the current legal system of house property tax comparisons, summarizes the estate tax experience. The fourth part for perfecting China's real estate tax law system, puts forward some countermeasures to the innovation of this paper also.