The Research On Beginning To Impose The Real Property Tax In China

China's economy by unprecedented development in the reform and opening up 30 years and has been gradually entering the ranks of middle-developed countries. To achieve the goal of quadrupling the national economy and the level of urbanization reached 55% of long-term social objectives by 2020, we must continue to deepen economic reforms, and to ensure that all sectors of the economy smoothly. At present, the existing tax system can not connect to a high degree of open market economy, and this will become an obstacle to economic growth and development. The policies of 12 words that simple tax system, broad tax base, low taxes, strict administration will guide the reform of our tax system in the new round of tax reform process. Therefore, this paper hopes to promote the modernization of our tax system, coordinate the relationship between tax system and economic development, reduce the degree of government intervention in the process of macro-control, and rationalize the relationship between levels of government by doing research on the real property tax.Theory and international experience shows that the country needed a modern property tax. The real property taxes are the following features:(1)The real property tax is transparent, encourage public participation in local government affairs and influence decision-making in the government for the provision of public goods and services;(2)The real property tax is a stock tax, which provides a reliable source of income for the local government;(3)The real property tax is a benefit tax, corresponding the tax and the benefits;(4)The real property tax has a function of " value capturing ". Therefore, to impose the real property Tax in China is conducive to re-define the relationship between levels of government, and the modern management of the government.Property tax covers a wide, such as property rights, registration, assessment, collection, management, etc. Development of an effective property tax is a difficult task. Due to historical,cultural, institutional and other reasons, China's real estate information not perfect, which brought a great deal of hardship on the property tax levy. Thus, the real property tax levy in China is not only a challenge but an opportunity.