A Research On The Difficulties Of China's Property Taxation Policy And The Discussion For Methods

Through the introducton of the characters of the property taxation and the shortcomings of the current real estate taxation, the paper firstly clarified the aim of collection. And then the paper discussed the difficulties of the collection for property tax in China and what could draw lessons from the taxation in different countries and areas, which induced the author's viewpoint, including the collection coverage, objects, obiligors, basis, rate, preferential policies and collection management.Firstly, the paper introduced the differences of the property tax, which included the collection objects, obligors, belongings and basis decision. And then conbining the introduction of the unresonable current taxation design, unbalance in circulation and retaining period and confusion of rent, tax and fee, the paper gave the purposes of the property tax collection: the stable local incomes, the social balanpe and the reasonable distribution of social resources.As a new member for China's taxation system, the difficulties won't be avoided in the collection, and many of them cannot be escaped, among which includes not only the academic problems like law basis, objects and obligors selection, but also the operation problems like property appraisal, occation selection. When decising the problems above, the paper considered the China's social system, macroeconomic background, the plan maneuverability and sustainablity.As China is short of the experiences of the property tax collection, the familiar experiences nomatter that the success or failure in other countries and areas were helpful. Among those countries and areas, the US owns the most mature system frame, Japan were most familiar in the macroeconomic background and Hongkong has the same land system.which means the three countries and area were worthy of discussion.The conbination of the actual background of our country and the familiar experiences in other counties and areas will be the best chioce for ourproperty tax system, and the paper paid more attention to advices and the reasons for the collection objects, appraisal system, tax rate decision and the collection management ,and at last provide the taxation frame.