Study On The Base Of The Property Tax Suited The Concrete Situation In Our Country

The property tax was the recent years hot topic of discussion, was relates the central committee, the local authority, the real estate market and the ordinary inhabitant's important subject. From October, 2003 the Central Committee of the CCP 16 session of Third Session decided proposed"the condition has when begins levying taxes the unification standard property tax to the real estate, cancels the related taxes and fees correspondingly", to October, 2005 the Central Committee of the CCP 16 session of Fifth Plenary Session about the 11th five year plan suggestion proposed"carries out the property tax with steady steps", its importance and the pressing can be inferred. This July 22 the country manages the repeater "Development and Planning Commission To deepen Economic restructuring Work about 2008 Opinion" again to emphasize must study the advancement real estate tax system reform. May see, begins levying taxes the property tax or other real estate taxes reforms the present real estate tax system already is the inevitable trend, in the article front also the necessity which begins levying taxes in our country carries on the discussion to the property tax.At present our country's property tax reform is being at the project definition phase, the basic plan could be the original partial real estate categories of taxes by the conformity, will establish the unified property tax, and will count the tax basis to the taxation object to carry on the marketability reform, will cause the entire real estate tax revenue system even more to adapt the socialist market economy system as well as the government macroeconomic regulation and control need. The property tax base choice is in the property tax system design important content. This article to on the international the basis of property tax pattern type and will represent the national tax base the introduction, and will make the judgment to each kind of type pattern fit and unfit quality; Then unifies the current our country real estate tax revenue as well as the correlation real estate market condition, the analysis summarizes suits our country present situation the basis of property tax pattern; Then after the determination the basis of property tax pattern, to the basis of the property tax appraised the system conducts the research; Finally carries on to the article summarizes and forecasts the basis of the property tax long-term development change.