Research On Key Problems Of Expropriating Property Tax In Nanjing

The real estate industry is a mainstay insustry of our counrtry's National economy; the roal of the real estate tax is becoming more and more important in constituting of our country's financial income. However, compare to the instance of the prosperity of real estate industry, The country's tax system of real estate is not adapt to the development of the market economy in real estate industry.The 16th Nathional Congress of the Communist Party of China have passed (The decision about consummating the system of the market economy of socialism) with a declaration that should steadily advance the innovation of tax on the basis of simplifying the tax system, broading the tax basis, lowering the tax ratio, and severe surveillance. At the same time farther declare that should construct the tax innovation in towns, and collecting the managing tax uniformly when possess all the conditions, correspond to abolish some collection. On the background, researching the measure of China's tax system of real estate, discussing the issue of commence collecting the managing tax, this will have realistic significance.In this article, the author firstly researches the present real estate tax system, makes clear the main situation of the present real estate tax, and analyzes its disadvantage. Then studies the situation of real estate tax revenue of other country and learns the value experiences. Finally, it do some research on key problems of expropriating property tax in Nanjing:①According to the different property classification, surveys the the tax rate of property tax;②Find out one feasible method how to levy the property tax of old room;③Research on appraisal question when levies the property tax.