China Imposed The Legality Of The Property Tax Study

In recent years, China's housing prices soared, almost crazy, Government's regulation frequently shot, but with little success. In this context, "Property tax" catches people's eyes. Property tax is the old tax, in the new situation, it has a new control function of macro-control to the property market, but it is questioned and objected again and again. On questioning of the legitimacy of an order or a system, the people to judge or know their starting point and focus, specific to the issue of property tax levy, is also true. The community have different views to property tax levy, the focus of debate on the legality of the tax is levied? So that, research the issue on legality of property tax levy, it has practical necessity. Meanwhile, the reality of our property tax levy is also the reality of the field of taxation and macro-control, to study its legitimacy, it has a theoretical and practical value.What is legitimacy? This paper argues that the legitimacy is the the unity of legitimacy and legality, the legitimacy of an order or a system is not only built on the basis of its legality, more is built on the basis of its legitimacy.Therefore the legitimacy of property tax's research must avoid falling into the narrow understanding of the legitimacy, out of the legality's shackle. But the legality can not be replaced with the legitimacy, the legitimacy can not hide the legality. Property tax has its legitimacy, but it isn't the course to have derived its legality, the legitimacy of property tax need precisely the maintenance of its legality. Therefore, our property tax levy must consider on the legality and the legitimacy, neither is dispensable. Thus, this paper started on the main line of China's property tax levy has the legitimacy or not, and justify the legitimacy of property tax from the political, economic and social point of view, and demonstrate this tax surviving many defects through the establishment of two major evaluation criteria,that is the legal and fairness of tax levy.So that the legitimacy of property tax has a lot of flaws. At the same time, the tax levy have deficiencies of the legality, that will erode its legitimacy, thus affecting the social people's recognition and obedience. Based on the analysis and induction of the defect legality of the tax levy, this paper argues that whether the defects of tax authoritie's legislative or the unfair in the design of the tax burden on equality issues, the crux of the problem is misallocation of taxing authority, the blank of taxpayers'rights, the absence of the tax legislative process and the absence of supervision, exercise in a country of constitutional dimension, thus to improve the legitimacy issue in the property tax levy and realize the tax legalized, it must be placed in our constitutional framework and building the legislation path of property tax levy. In this way, this paper is about the design of the path to improve the full implementation of the new policy of property tax. After the constitutional building and government tax, which should be the legal logic of the rule.We came to realize the significance that the reform in a country should be included within the framework of the implementation of the constitutional through the legality of property tax research, this study hope make a little contribution to China that advance the rule of law in the field of taxation and macro-control in the future.