Analysis Of The Condition And Opportunity Of Chinese Property Tax

At the Third Plenary Session of the 16th Party Central committee of the Communist Party of China held in October of 2003, the content of levying the property tax has been written into the communique of the plenary session .and then ,the president of Chinese People's Bank Zhou Xiaochuan to say first:our country will choose an experimental unit implenment property tax the appropriate opportunity. Follow,Liu zhifeng who is the vice minister of Construction Department rereals that the government be considering to levy property tax actively . Cuangdong and Hunan also declare that can make experiments first, Peking has already started to carry on property tax turn an experimental.Our current tax system has a lot of defects which including paying more attention to circulation and depreciating property ,complicated tax kinds, lack of local major tax, unreasonable system design etc. But collecting real estate tax has many problems to solve,such as policy,technology and manage-ment.The effects to local finance,real estate price,connection between the influences of real estate assess and new or old policy should be analyzed further after collecting real estate tax.So at the present stage the oppor-tunity is still unripe to collect real estate tax,but the positive preparation measures should be prepared.