Property Tax System Mode Selection And Legislative Ideas

In recent years, the rapid development of China's real estate industry, the macro level has become a pillar industry of national economy. However, the booming real estate at the same time, we also noted the inadequacy of its tax system: reducing the size of the tax base cause substantial loss of revenue sources; complicated taxes, the tax system of taxes and fees to confuse cause confusion, resulting in tax unfair and unreasonable and the low efficiency of tax collection and management; "re-light the transaction to maintain" the status quo resulted in inefficient land use and so on. This series of questions of our country is seriously restricting the healthy development of the real estate industry, and for reforming, a unified property tax levy is imperative. So how to choose suitable conditions of our country property tax levy mode? How to build our country the development of suitable property tax system?This article describes the international community the experience of the property tax by type of land policy, fiscal revenue and mixed collection of model comparison, select a suitable status of China's national conditions and development of hybrid model; by comparing the area of assessment methods, assessment of market value ways and methods to assess the merits of the rent, there is a reasonable selection of the most effective method to assess the market value of our country property tax levy as a basis for this assessment. Followed by a detailed analysis of China's property tax system, the status quo, identified one of the problems, which leads our country for real estate at tax reform, property tax to build the need for the tax system. Finally, to build our country's legal system of property tax revenue, including the substantive and procedural law on the legal ,put forward my own views.