Research On The Optimization Of Property Tax System

The property tax is the general name of tax which taxes on the property owned or disposal by taxpayers. The property tax, the Commodity and Service Tax and the income tax constitute the modern tax system. It is not only the commodity tax, tax system of supplement, in raising local fiscal revenue, fair social wealth, more can exert its irreplaceable role. Tax-sharing system reform, has formed the turnover tax system in China, mainly of tax structure, property tax regulation scope and function space in a system level in compressed. With the development of economy, the property tax is expanding constantly, but property tax revenue and control effects but not adapted development, property tax income scale is small, the imperfect system, facilities imperfect problem increasingly prominent, on the other hand the unfair distribution of social wealth, the resident real estate keep tax that current property tax is too light, which seriously, property tax regulation of perfecting and for our tax system reform and the deepening of the reform of the economic system reform deepening are of significance. This article emphatically from the normative analysis Angle of property tax system concept and connotation, function and effect, drawbacks and perfect the reform direction are discussed, and finally locate in analysis of perfecting the concrete measures of property tax system.Text is divided into five parts. The first part is preface, mainly introduces its research purpose and meaning, research methods, text structure and innovations and insufficient. The second part of the general analysis of property tax property tax to clear concept and connotation of property tax system classification, tax basis from various angles are discussed; The third part property tax function and effect analysis, first discusses the property of fund-raising, fair wealth, allocating resources in the three basic functions, based on the basic functions, this paper analyzes the property tax income, substitution and external effects, this part of the paper focuses on the analysis of the theory, and strive to grasp details property taxes from each of the essence of the function and effect, but also improve our national property taxation system of theoretical foundation; The fourth part, this paper selects several representative countries (USA, Canada, France, etc.) property tax generalize from taxes, and comparison, the tax basis, tax rates, tax system etc, this paper tries to find out the generality, to improve our national property taxation system to provide experience. Text the fifth part, improve our national property taxation system suggestion, first is to the analysis of the current situation of China's property taxation system, this is partly from tax structure, tax revenue development present situation, the related factors comparison, combinied with specific data analysis, it is concluded that the current national property taxation system existing problems. Secondly, in the thorough understanding question is presented on the basis of perfecting our national property taxation system, the first, the concrete Suggestions from different aspects of design scheme of taxes are tax, specific include real estate retain VAT, heritage and gift tax, agree duty reform suggestion:In the second place, from perfect property taxation system supporting measures of concrete analysis on property tax legislation and property reporting system, property appraisal system establishment and the consummation.This paper tries to adopt normative analysis and empirical analysis on the method of combining theoretical level for property tax issues, such as structure, classification, function, effect is used more normative analysis, strive for clues clear. To combine with other countries tax characteristics of real property tax problem is used more empirical analysis, to be close to its actual effect, and find out the property tax the theory and practice of the corresponding relation. Based on the property tax system logic for clues, first is clear its connotation, from theory analysis after the functions and effects, then with the present China concluded that property tax existing problems, based on the theoretical basis and data analysis give property taxation system perfect plan and measures.