Research On Property Tax Reformation In China

Property tax assesses the tax on property from the property owner, user or occupant. It levies on the basis of property's worth or quantity, and it is belong to direct tax. Taxes on property can have various sorts, according to its different standard. While in the revenue practice the lessons main concentrated at the House Tax, Land Tax, Land-value Tax, Increment Tax on land value, Fixed Assets Tax, Current Assets Tax, Assets Value Tax, Death Tax, Gift Tax and contract tax etc. The taxes on property generate during the Slave Society and once collected money for the government sectors as the main way. The taxes on property have so many merits, such as steady tax fund, ample revenue, the ability-to-pay principal of taxation etc.; certainly, property taxes also have these imperfections just like impartiality register and appraisement, poor revenue elasticity etc.From new China establish up, Chinese property tax system improved and perfected at the taxation reforms and practices. It has important function with collect locality government receipts, regulate resident's gap between rich and poor and promote economic development etc. However in recent years, people have more and more income and property, along with deepens development of economic system reform. So the taxes on property showed many weak points of getting behind with the economic development gradually. Some problems urgently to await improvement, such as too much exemption, repeat levy, legalization lag, low capability of collect money etc.The Research objectives of the thesis lie in elaborate the notion and character, theory evidence, merits and faults begin with a general theory, and then orderly coordinate the property tax history in Chinese. Make use of a great deal of data and fact to analyze Chinese current taxation on property, to find the problems in it, then draw lessons from developed countries' mature experiences, with the aim of gives the suggestions about ameliorate Chinese property taxes system. The thesis makes the most of specification analysis method, comparative analysis method and combines the qualitative analysis and quantitative analysis. It systematically advanced the reform proposals according to the latest policies and Chinese realistic conditions. "Mainly based on improve and perfect, levy new taxes play second fiddle", it was believed that has certain reference worth and realistic meaning on Chinese property taxes.