On The Perfection Of China 's Real Estate Tax System With The Effect Of Shanghai - Chongqing Property Tax Reform

The history of levying building taxes in the world has been for a long time. in the year of 1986, the people’s republic of china’s provisional regulations on the levy of building taxes was formulated, which offered the legal basis for our country’s present levy of building taxes. The building taxes’ function in the organizing the fiscal revenue, adjusting the distribution of income and other respects is obvious day by day, the building taxes is facing the reform that is advance with times. The reform of building taxes was carried out first in two city of Chongqing and shanghai in 2011, which still will meet some questions that needed to be resolved in the forward process, we could offer the reliable theory of practical for the legislation of our country’s building taxes, only if we deal with these questions well. The paper begins with the building taxes’ reform of the experimental unit in shanghai and Chongqing, which analyze the ground, the objective, along with the basic theory of levying building taxes first. On the above basis, again, analyze the contents of the building taxes’ reform comparatively and research the questions existed in the effects of experimental unit, then, analyze the legislation of America, Japan, as well as English’s system of building taxes from the point of nations comparatively, which give us the enlightenment. Finally, the paper offer the effective suggestions for completing the system of building taxes of our country according to our country’s detail national conditions, try hard to formulate a legal and reasonable building taxes system for offering a favorable environment for the economic development and the social progress of our country.