Study On The Construction Of Chinese Assessment System Of Real Property Tax Base

Real Property has always been one of the most important pillar industries in Chinese National Economy. Since the Third Plenum of the 16th Central Committee of Communist Party of China (CPC) raised:" Levy the uniform and standard property tax on real property, and cancel relative charge in a proper time.", real property tax has been the focus in the theoretical circle and people's routine life. Until now, most of the studies on real property tax concentrate on macro field and pay less attention to the micro ones such as how to assess the tax base of the real property on the possession stage. However, these problems sometimes determine whether real property tax can be put into practice successfully or not.This paper does the research from the systematic views, tries to analyze the factors in the assessment system of real property tax base, absorbs successful experiences in other countries and districts and finally proposes some detail suggestions on the construction of Chinese assessment system of real property tax base according to its currently status. It can be divided into six parts:The first part presents the background, meaning and thinking of this study, reviews the research situation at home and abroad, and gives the definitions to some basic concepts.The second part focuses on the assessment system of real property tax base and proposes the factors that should be included in the assessment system from real property tax base assessment and supporting systems.The third part discusses the present situation of real property tax base assessment in China and the problems involved.The forth part introduces the assessment practice of real property tax base in Canada, Hong Kong and Lithuanian respectively for references.The fifth part is the prime and the innovation in this paper. Based on above analysis, the author puts forward some feasible and detail suggestions to construct Chinese assessment system of real property tax base from assessment institution and supporting facilities.The final part overviews and concludes the whole paper, pointing out the innovations and deficiencies in it and the further study orientations.