Research On Property Tax Legislation In China

Decision on Several Issues concerning Perfecting System of Socialist Market Economy passed on the 3ed Plenary session of the 16th Central Committee of the Chinese community Party points out that "To carry out reform of urban construction tax and fees, normative property tax should be collected to real estates and related fees should be eliminated when conditions become mature." In 2006 and 2007, The property tax was collected under the simulated condition and two batches of provinces and cities were selected units. in May 2009, The National Development and Reform Commission announced specifically, "deepening the reform of real estate tax, the property tax levy". In July, Shenzhen government announced that Shenzhen will merge town land royalties, property taxes for the property tax base. Establish evaluation standard technology and the property tax base assessment system, and actively promote the property tax levy pilot work", which is believed to be an important signal of the stage which the property tax is levied into practice.Our current real estate taxation systems exists some defects, tax basis of rigid and unreasonable included, and such as our timely collecting property tax is an important content of the reform of the fiscal. Property tax is concerned with the problems relating to financial function of the local government and the significant impact in People's Daily life. According to the legal principle, the national tax in new tax levy must formulate corresponding laws as before to levy tax basis. Therefore, property tax legislation in China is an important research field. In the process of writing this documentary, the author using some analysis methods, such as bibliographic reference, tabular analysis, empirical analysis and comparison analysis method to definition China property tax connotation and denotation, analyzes the background of the property tax levy, and the necessity.And puts forward about the property tax legislation mode selection, property tax elements and the property tax program specification.The first chapter clearly shows that the meaning of "property tax" cannot to reflect the fact of China, the author redefining the connotation and denotation of "property tax", to make more accurate property taxesThe second chapter researches the property tax legislation background and the necessity of legislation, mainly discusses that public administration system weigh on property taxation system reform, the defects of the property tax to levy. Besides, the author emphatically expounds the necessity of the property tax legislation; levy property tax will solve the problem local finance income insufficient, wasting resources of real estate market, and so on. This section is intended to show the property tax is an inevitable stage of tax system reform in China.The chapter 3, tax power allocation and taxation legislation mode selection, and, chapter 4 of the taxation system design is the core content. The author advocates our property tax shall be disposed by national unity into legislation premise; on the basis of appropriate to local governments; drawing on the content of the rule in overseas, support adopt hidage and property tax composite liberation under the specific property tax legislative pattern. The fourth makes clear concretely tax revenue element of property tax and an effective tax imposing system.The text is the summary of the property tax in China, the prospects of the property tax on our confidence in the comparative optimism and the timing of the property tax levy in China has more mature, timely mature property tax levy will push for China's fiscal system, the real estate market and the national life.