Property Tax System Optimization Analysis

As one of the 3 big tax departments, property tax is the most ancientcategory of taxes. On the history of the development of tax revenue in theworld, property tax have played important role as main category of taxes.Along with the development of market economy, income tax andcirculation tax have occupied the position of main category of taxesgradually. Property tax gradually evolves to a supplementary category oftaxes. However, in most of developed countries and numerous developingcountries, property tax is the main category of taxes of local tax revenue.And, property tax has some fine properties; can play the part of peculiarrole for the steady operation of economy and the harmoniousdevelopment of society. The reform of system of tax distribution of 1994has gotten huge achievement, but the property tax reform does notreasonable. Property tax revenue is too little, and it does not be the maincategory of taxes of local tax revenue, various positive roles of propertytax do not show fully. Through the research and analysis for property taxtheory and the inspection of the property tax practice of our country, thispaper hopes to analyze the problem that current property tax has.Combine with the investigation of foreign property tax the paper try toreference the property tax design of our country. The exploration ofproperty taxation have important meanings for strengthen the distributionof local financial resources and regulate wealth of society and promotesocioeconomic healthy. The basic way of thinking of this paper is, from inspect the historyof property, explore property tax develop locus in home and in abroad;then carry out the exposition of property tax theory, research propertycharacteristic and the various natures of tax and the effect the property taxproducts. Then reference the taxation system design of some foreigndeveloped country and developing country, get some enlightenment forour country. The following chapter is the overall analysis for currentproperty tax of our country. I find some reasons of these problem and theresults from these problem. Finally I summarize the reform way, partlyexpound the reform method of each category of taxes. In this guidance ofreform way the paper can be divided to 4 chapters: the first chapter is thetheoretical analysis of property tax, the second part is the reference andthe international comparison of property tax, the third part is the analysisof present situation of the property tax of our country and the forth part isthe optimization property taxation system of our country. The first part is the theoretical analysis of property tax. First Isummarized the characteristic of property tax history developmentthrough property tax investigation in domestic and international history.Then I carried out basic theoretical analysis for property taxation. I takeoff definition to property tax, and discussed the theory basis of propertytax lessoning. At the next part I analyzed the nature, type, characteristic ofproperty tax. At last I analyzed social effect and the economic effect ofproperty tax. The second part is the international comparison of property tax, inorder to provide some valuable experience to the property taxation systembuilds in our country. This part representative selected 3 developingcountries and 3 developed countries. I made a detailed introduction of theproperty taxation system in these countries. Based on fully inspection offoreign property tax system, I got the valuable experience and revelationfor our country's property tax system building. The revelation has fourmainly meanings. The first meaning is to incorporate property tax reformin overall taxation reform. The second meaning is accelerating propertytax legislative process. The third meaning is the necessaries of establishand improve corresponding system of property registration book,assessment and administration. The third part analyzed the present situation of the property taxationof our country. I introduced the property taxation of our country includingthe general situation of major category of...