Research On The Reform And Optimization Of The Property Tax System In Our Country

Recent years,the reform of property tax has attracted broad attention in all circles of society following constant promotion of the position and constant exposure of the defect of the current property tax in our country.I think,the research of the reform must based on the boundary and comprehension of current property tax system..Then,we can get the thinking of how to re-build and optimize the property tax system through analyzing the defect of current property tax.The property tax is not a specific name of a tax,but a category of taxes,therefore,it should be called property tax system.Now,there's no same understanding about the boundary and theory of property tax system in the associated literature in the world.But,there are two theories existed,in narrow sense and in broad sense.In our country,the comprehension and boundary of property tax system is very confused.There are land in town tax,house property tax,house property in city tax,cultivated land occupation tax,land increment tax,enterprise income tax,personal income tax,deed tax,stamp duty,business tax,vehicle tax,vessel tax and so on according to property tax system.The paper in the research on tax in retention and tax in transfer of property.The property tax in retention is divided into real estate tax in retention and real estate tax in transfer.The property tax in transfer is divided into real estate tax in transfer and property tax in transfer.Then,in this paper,it has answered two questions,one is that the property tax belongs to local tax system,the other is that the reform of property tax system should emphasis the reform of tax in retention.Then the paper start to research on the situation and reform tendency of the current property tax system in our country.There are some problems in our property tax system,for example,the income of proterty tax is very low and just a small part of the total tax income.Besides,the right of property tax in local government in very limited,the right of lawmaking and management belongs to the central government.Then it expose some problems and defects of current property tax system.First,there are some defects in house property tax system.First is that the coverage of house property tax is too narrow.2nd is that the current house property is lack of fairness.3rd the tax reliance and tax rate should be re-devised.4th there's no scientific collecting and administering system.5th there is nosatisfactory register system and assessment system.6th the level of property law law is low.Then,the personal property tax in retention system is not reasonably.Finally,the legacy and donative tax is lack of.At last,it propse the reform and optimization of current property tax system in our country which is to build unified and prescriptive real estate tax and to reform and the different vehicle and vessel tax system and to start to levy legacy and donative tax in the ripe time.This paper is divided into three parts.Chapter 1 has given the concept of the property tax system through the definition in law.2nd give the comprehension and boundary of the property tax in this paper.3rd it explain the current property tax system and the object of range of the research in this paper.At last,it invoke two questions,one is that the property tax belongs to central tax or local tax,the second is that whether we have the real property tax or not.Chapter 2 studies the situation and reform tendency of current property tax system.Fisrt it explain the situation of current property tax.Then it analyze the concrete situation and defect of the property tax system in our country through the research of the real estate tax and personal property tax and legacy and donative tax .3rd it gives the reform tendency of the property tax in our country.Chapter 3 studies the re-build and optimization of the property tax system of our country.It propose the devise of the property tax system and reform of the different vehicle&ship tax system,and suggest start to levy legacy and donative tax.Finally, it studies the support measure for the reform of property tax system.The creative points and newly presented points in this paper are:First,redefines property tax system both in a broad and narrow sense,based upon which analyzes the property tax system in China's present taxation systematically.This definition is beneficial to clarify some blur and wrong understanding of China property tax definition.Second,the property tax is divided into tax in retention and in transfer of this paper,then research on all taxes according to this divide.