Study Of The Levy Of Property Tax Laws

Real property tax is one kind of tax collecting during real estate holding period. It hasdifferent names n different countries, Some countries call it "real property tax", some call it"real estate tax ". In the third Plenary Session of the 16th CPC Central Committee, Somecontent concerning tax policy in "Decisions of some problem about improving the socialistmarket economy" points out: "tax structure reformation should be put into practice step bystep; tax revenue reforming should be push forward steadily according to the principle ofsimplifying tax system, widening tax base, lowing tax rate and tightening tax collection.Construction Tax and fee reformation should be carried out in city and town. Connectioncharging should be canceled when condition permit to collect unified, standard real propertytax towards real estate." This means that the legislation of real property tax has been put onthe agenda of the central authority. This reform guiding principle brought forward by theCentral Committee of the Party focus directly against the problems existing at present. It hasindicated direction for the real estate tax system reform in our country, collecting realproperty tax also became the important content of newly tax system reforms in our country.This article altogether divides into four parts:The first part introduced the general principle of property tax; gave an explanation to the corresponding concept and different viewpoint of the theory basis to the property tax, The so-called real property tax , is to take immovable property such as land, building as object of taxation, take immovable property lessee or owner as taxpayer, tax payment is paid according to the year meter , moreover, should capture the tax payment number with immovable property marketable value power-up but is improve; it also carried on the evaluation to the social economy influence of property tax. Real property tax beginning to collect brings about direct effect not only to the taxpayer who preserves and owns real estate, produces profound and far-reaching effects also inevitability to the government, banking institution, consumer etc.The second part carried on the elaboration of the necessity of collecting real property tax in China. Collecting real property tax is to meet the need of consummating our country's tax revenue system; to meet the need of impelling our country's land approving and renting policy; to meet the need of regulating the collection of real estate tax and fee and reducing the cost, to meet the need of promoting reasonable disposition of the real estate resources; to meet the need of adjusting real estate market structure; changing present financing pattern of real estate market and reducing the financial risk ; to meet the need of disposing resources effectively, adjusting disparity between the rich and the poor and promoting social justice.The third part introduced the legal background of levying the real property tax in China. Itanalyzed many flaws existing in the real property tax type, and carried on the analysis to theinsufficiency existing in legislation and law enforcement of real estate tax system: Realestate tax currently in effect legislation arrangement of ideas insists to hang down , taxrevenue law and regulation is changeful; Tax right transition is centered on central authority ,the place is short of the tax revenue administrative power, is difficult to satisfy the real estateregional characteristic; The land tax and other levies fee is unclear , kind is complicated andoverloaded , charges more than the correct or required number; Tax base is narrow , thefinance function is not strong; Plan tax designs that science does not wait for aspect to havecarried out analysis according to science, categories of taxes do not interpose a tax rate's. Theelasticity there existing tax revenue in aspect enforcing the law is too big, the taxadministration supporting measures does not improve and perfect in enforcing the law to waitfor deficiency ; it introduced the general situation of property tax in Hong Kong area andother countries; And carried on the discussion of drawing profited from their reasonableingredient to our country.The fourth part discussed construction of Chinese property tax law system. Begin to collect real property tax needing to have many condition, the main body of a book from clearly established ownership, perfect relevance law and regulation, build rational real estate aspect such as charging system, perfect real estate evaluating system, integrating immovable property tax system, sufficient policy currently in effect propagating sum law to tutor having carried out investigation and discussion. Real property tax as a new categories of taxes responding to the economy desire for development but coming into being , aspect such as principle , finance principle , sustainable development principle has carried out the request, the main body of a book that the base asks to give consideration to the law of tax inherence characteristic and this one system self's times nature from legal principle of tax revenue , negative fairness doctrine of tax , efficiency analytical mainly discussed the prerequisite and the principle as well as the legislation pattern choice constructs to the Chinese property tax system; proposed the author's own view of constructing concrete property tax system in china.