Discussion About Design Of Property Tax In China

"Property Tax" has aroused great attention since the Third Plenary Session of the 16th Party Central Committee held at the end of the year of 2003 announced that "Implement town tax and fee reformation, levy united property tax when condition allowed, and cancel related fees correspondingly. Now we have common sense about the problems of the real estate and the limitation of the property tax in our country. And foreign countries' property tax levy methods have been introduced to China and some reform methods have been brought forward. But the present studies still have a lot of limitations. Such as: The conception of property tax haven't been defined;The discussion about the necessary of levying property tax only focused on real estate;Systemic reform plan hasn't been brought out. We still have lot things to do in order to reform.After defined the concept of property tax scientifically, this text analyze the problems existing in the real estate tax system and local financial income and expenses system of our country, and have a conclusion that property tax reform is necessary to perfect our real estate tax system and local financial income and expenses system. In China, property tax is still a new thing, so we need to learn advanced experiences from developed countries and districts. After fully studying the advanced experience, this text has put forward a comparatively integrated design of property tax in China. This text has value on reforming China real estate tax system, facilitating to improve our local income and expenses system, and helps distribute social resources more fairly.