The Research On Beginning To Impose The Real Property Tax In China

Recently, real property tax has always been concerned by thegovernment,people and the public. Some foreign countries have introducedsuch a tax. In our country, both in terms of improving the tax systemperspective or realistic needs, real property tax is necessary. Manydiscussions and studies on the real property tax, there are differenceson many issues. Design elements of the real property tax system has notyet formed specific conclusion. So this article selected for the studyis a certain degree of practical and theoretical significance.In this paper, the idea is along two main lines. One is from theoryto practice, theory to practice. In theory, this article studies the basicconcept and economic effects of real property tax. In view of the factthat overseas has the quite mature procedure in the real property tax,the line of sight from domestic changes to overseas. Then the angle changesto the reality. It analyzes the present questions of our country realestate tax system, the necessity of levying the real property tax and theinfluence factors. Finally, in the basic of the above analyzes, essentialfactors of the real property tax system essential factors have beendesigned. The other line is proposing question—analyzing question—solving the problem. After summarizing the problems that local propertytax system exists, the article discusses whether it is essential to levyreal property tax and discusses its influence factors. In the last, weneed what kind of real property tax, the article presents a detaileddesign.The study will be divided into six parts:Because the real property tax and its related tax been calledconfusedly. This article begins from the real property tax basic concept,to explain the meaning and the scope the real property tax. Meanwhile itgives the explanation and the discrimination of the real property tax, the real estate tax, the real estate tax, the property tax and so on whichwere easy to confuse. So the text research object has been cleared.After that, uses the cargo tax viewpoint and the capital tax viewpointseparately to analyze the tax burden. Using the economic principle discusseconomical effect of levying the real property tax.Because some foreign countries and regions have levied the tax, thereare some relatively mature procedures, Therefore, this text introducesthe tax of the United States, Britain and other countries, and noted theirright lessons.Immediately, from theory to reality, the text gives an Analysis ofthe necessity of levying the real property tax and its influence factors.Our country levying the real property tax is necessary. It is need tooptimizing the tax system, adjusting income distribution, increasinggovernment income and the public interest. But the real property taxlevying needs certain condition, such as the property right must be clear;the real estate fee system is regulate and so on.Finally, it does not avoid the hot spot, the focal point and thedivergent question which the society discusses. Using financial, the taxrevenue study, the Laffer curve, the tax system fair,the tax systemefficiency and so on, according to our country actual situation, as wellas the new turn of tax system reform guiding ideology and the basicprinciple "the simplified tax system, the width tax base, the low taxrate, the strict management",this article explains one by one the basicessential factorsIn this paper the characteristics and the innovation places mainlyhave the following points:①From theory to reality, from the domestic toforeign countries, it makes systematic analysis of the real property tax.②Starting from the very basic concept, the paper obtains that the realproperty tax can take land use tax, real estate taxes, urban real estatetax and urban land-use tax to been integrated.③According to the our country reality special details, it suggests divides three steps ofimplementations to carry out the real property tax reform. First theluxurious housing should been levied tax. Then the houses which personallyuses for oneself to the cities inhabitant can be levied tax, but anexempted volume need to been established. And the house used for oneselfon the countryside can be exempted. Finally the tax scope can be expandedto the countryside area, that will implement the city and countrysideunified.④Using financial, the tax revenue study, the Laffer curve, thetax system fair,the tax system efficiency and so on, according to ourcountry actual situation, as well as the new turn of tax system reformguiding ideology and the basic principle "the simplified tax system, thewidth tax base, the low tax rate, the strict management", this articleexplanations the basic essential factors such as the property tax taxpayer,the assessment object, the taxing basis, the tax rate, the tax paymentpreferential benefit and so on.