| By applying to the analyses of public administration and public policy as well as the theories of disciplines, public finance, this article uses the current situation of our country's property taxation in operation as cutting point to analyze and infer the problems in the property taxation in force, the effect released by the taxation tool to regulate and control the property market and its limitations. The thesis points out that the property taxation currently in effect has such flaws in work as the mixture of easing and tax fees, the unreasonable setting of tax categories, the unscientific basis of tax counting, double taxation and the unjustness of tax burden. Due to the situation that the current tax regulation focuses circulation and trade parts and that indirect taxis easy to be transferred, imposing property sales tax on trading process can only strike or restrain the unusual property dealing. Being a short-term policy with and preventative, the policy cannot affect a permanent cure and property taxation can hardly play an important part in macroeconomic control on real estate market. To solve these problems as soon as possible, this article puts forward a series of measures to improve the property taxation by combining with the grand background of our country's current taxation and the basic requirement of the frame building of public finance and drawing on the of foreign property taxation. The above mentioned measures include, a) design tax categories respectively according to the three links of circulation, acquisition and possessing, esp. implementing the discriminative treatment of taxation and improving the value-added tax of land; b) begin to levy a tax on legacy and donation freely gained, merge the related fees of paid obligation of property; c) collect the unified the property tax in the link of possessing. The article also states that there is a need to sort out the estate industry's fees, set up and consummate the complete regulations relating to the real estate. |
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