Study Of Property Tax Legislation

In recent years,with the rapid development of our country's economy,nowhere in urban or in countryside,private properties of our national residents are increasing rapidly.And real estates are the main private property.The real estate industry is growing up to pillar industry.However,real estate tax system hasn't changed for many years.Tax on the hold of real estate is so light that it couldn't effectively regulate and control real estate market,so the economy is disturbed at some level.The speculations of real estate market push houses price higher and higher,meanwhile, resident purchase houses become difficult more and more.This social problem must resolve.Tax on the hold of real estate could be a necessary choice.Based on the research in existence,the paper summarizes the main problems of the domestic real estate taxes and the characters of property taxation in western developed countries, analyzes the concept of property taxation and then put forward the scheme of the real estate tax system legislation in our country.The detailed researches are focused on following four aspects:Firstly,the paper expounds theoretic basements on real estate tax legislation.It inspects the origination of the word real estate,and the means of the word in Acts by different levels legislature.Then it gives the concept of real estate tax,and expounds theoretic basements on real estate tax legislation.Secondly,to analyze the histories and present situations of real estate tax legislations those include USA.UK.Japan and Hong Kong,the paper summaries several essential attributes of real estate tax system.Thirdly,the paper analyzes the necessity and the possibility of real estate taxation legislation.To modifying China's tax system,to regulating and controlling real estates industry,to reasonably disposing resources of land and houses,to realizing social justice,real estate tax legislation is necessary.We have had conditions of property tax legislation in terms of the level of our country's economy,and property system,and legal concept of citizen on real estate tax,and politic condition,and achievements of academic researches.Finally,real estate tax legislation is a very complicated system project.The paper analyzes the difficulties that it faces,and gives legislative scheme in details on elements of real estates tax system,modification present taxes,and the distribution of revenue between central and local government.The paper is written by historical analysis,comparative analysis and authentic analysis.The creation of this paper is the legislative scheme in details on elements of real estates tax system.Especially,this paper analyzes deeply the taxable basement of real estate tax.