The Research On Legislation Of Property Tax

In October 2003, Decision on Several Issues concerning Perfecting System of Socialist Market Economy passed on the 3ed Plenary Session of the 16th Central Committee of the Chinese Community Party points out that "To carry out reform of urban construction tax and fees, normative property tax should be collected to real estates and related fees should be eliminated when conditions become mature." In October 2006, the property tax was collected under the simulated conditions. Beijing,Liaoning,Jiangsu,Shenzhen,Ningxia and Chongqing are the first selected units, and Anhui,Henan,Fujian and Tianjin are the second selected units approved by State Administration of Taxation and Ministry of Finance in October of the next year. That is to say, collecting property tax has been listed into the agenda of the Central Committee of the Party.The current real estate tax system has a lot of shortcomings such as irrational disposition of tax categories, unreasonable taxation foundation. Different taxation policy between domestic and foreign persons or entities is not suitable to the demand of internationalization of real estate tax and the principle of WTO. So, collecting property tax in the suitable time has become an important content of real estate tax reform in the new cycle. Because property tax is a kind of tax system involved the society widely, it has a great influence on the national economy and the people's livelihood and social stability. In order to perfect the taxation legal system in our country, to guide and standard the collecting and paying of property tax, and to protect the legal right of taxpayers earnestly, the state cannot collect a new kind of tax at will without the legal ground according to the principle of collecting tax under the law. While the current legal system concerning real estate tax can not adapt to the demand of this new tax and the purpose of the reform, so the legislation of property tax has become an important research subject in the field of economic law of our country. The study way of this text is mainly documentary references, combination of legal research and practical analysis, form analysis and comparing research. At first this essay tells the foundation and necessity of the legislation of property tax, and then inquire into the problems of legislation concerning the jurisdiction of legislation rights, the legislation mode and the system design of property tax.Currently, our country's taxation laws are mainly made by the administration, on the contrary the legislature makes a few, and the local government has little legislation right. The writer considers that the legislation right should belong to the legislature, because property tax is a kind of local tax collected through out the whole country, and the legal norms concerning the taxation elements belongs to the category of substantive law. So the National Peoples' Congress and its Standing Committee exercise the legislation right following the legislation mode of single property tax to prescribe the elementary elements. The ideal framework of property tax in China is to combine the existing real estate tax and urban realty tax, eliminate urban land use tax and arable land occupancy tax, and collect the fees remising lands. At the same time, the local governments can make the enforcement regulations according to their practical situations and the law made by central legislature. The writer also considers that to definite the objects of taxation should adapt the principle of equitability of taxes, the principle of tax effort and the principle of pay tax widespread. All the real estates owned by the profit-making companies and the real estates owned by urban citizens over the certain area should be looked as the objects of taxation. The person who owns the villas in rural area should be regarded as the taxpayer. The real estates used by the peasants themselves are not the objects of taxation, and the houses bought before will be the objects conditionally. The local tax authorities collect the property taxes according to the evaluated value of the object at the stage of maintenance evaluated by the social intermediaries. The tax authorities send out the taxation document to the taxpayer, and the payer pays the tax allowance to the authorities.