Research On The Reform And Optimization Of The Property Tax System In Our Country

The aim of this paper is to research the theoretical basis, specific measures and relative policies in order to perfect the property tax system of our country. Through describing the current situations of our property tax system and analyzing its features and its problems and causes, we should build a scientific, tight and complex property tax system.Part one: Property tax essentials. Firstly, I introduce the history of the property tax system in the whole world. Its development is a long time process. It completes a matching progress that makes the tax from single to multiple. Secondly, I note what is the property tax and its classification and its nature. The property tax is not a tax name, but a tax category in the entire tax system. It differs from the sales tax and income tax in some aspects, such as tax targets, tax bases, tax links and taxpayers. The property tax aims to property itself and its target is the property stock in the community. It is a direct tax and has a good talent to become the main tax revenue of local government. At last, I introduce the background and the meaning of this paper.Part two: Property tax theory. At first, I introduce the main theoretical according and setting principles. Nowadays, we have four main theoretical according. They are the interests by the 17 century European scholars, the fiscal income used in the Feudal society, the capacity that thinks the property can be a measure standard and the social policy that can control the wealth distribution. Using the international experience, we can summarize the setting principles. They are the efficiency principle, the equity principle and the financial principle. Secondly, I discuss the affirmative and negative views. Although some views are very different, the property tax has still an active function. We must solve problems from theory and levy management and reject those negative views. At last, I analyze the real effects of the property tax in collecting fiscal income, controlling wealth distribution and allocating resources. Part three, I make the specific implementation method to improve the property tax system. We can integrate categories of present taxes, Levy a unified and standardized property tax and levy the inheritance tax and gift tax at suitable time. Meanwhile, we should perfect the relative measures, such as upgrading the legislative levels, transferring the authority to local government, perfecting the property assessment system.The creative points and newly presented points in this paper are:First, presents that social equity is the theoretical basis for levying property taxes, which can be clearly shown that the property taxes emphasize the perspective of social equity, especially the function of the results equity. This argument is more suitable in light of the present society gap between the rich and the poor.Second, most of the current property tax system ideas deal with theoretical points, but do not pay attention to measures to improve the delineation of property tax system. This article presents that measures to improve the system should be divided into two areas, which is to improve the property tax system and to improve the property tax environment.