On The Construction Of Legal System Of Real Estate Tax In China

Although our property taxes trace back to the beginning of reform opening，however> for confined conditions in that time，can only be issued in the form ofregulations. With the further deepening of China’s reform opening，the existingproperty tax no longer meet the needs of the moment. The current pilot placesboth Shanghai and Chongqing property tax levy effect is not ideal, the existingProperty Taxes do not play a key role in the regulation, but also failed toeffectively configure real estate resources. Therefore, In this paper, The authoranalyses the necessity of the introduction of estate tax laws and our existingProperty Tax issues by the United States and Germany property tax as a reference,which will bring the economic value and long-term social effects，Providingrecommendations for the establishment of China’s Property Tax law.The beginning of the thesis is the introduction, which explains the origin andsignificance of the topic and the current research situation of property taxesabroad and introduces the research ideas and methods, as well as innovations ofthe paper.The text is divided into four parts, the first part is an overview of PropertyTax in China. In addition，it analyses our existing pilot property tax in Chongqingand Shanghai. The second part is legal basis’s analysis of Property tax In theUnited States and Germany. The third part demonstrates the necessity for theintroduction of the Property Tax by analyzing the scarcity of urbanization needs, curbing house price. It analyses that how to deal with government ifnances andproblem of folk funds liquidity in the coming days，as well as the significanceand the social value of the introduction of Property Tax.The fourth part analyzes the introduction of the Property Tax and theconsidered issue by jurisprudence, as well as institutional arrangements uponProperty Tax. In the legal construct, It emphasizes the work division of thecentral government and local government, as well as recommend legislativeagents should pay attention to issues on legislation of the Property Tax forestablishing China’s Property Tax at right conditions.