Construction Of The Property Tax Study, The Feasibility Of The Main Local Taxes

By now, the local government's debt risk is larger than the financial risk in our country, and it becomes the main factor that is harmful to the economic safety and social stability. There are more and more problems in the local tax system, and the lack of the main tax category of the local government is also a big problem. The main tax category of the local government should be taxed on the non-flowing factor of productivity. It has regional social and economic effects obviously. Its tax source is dispersed and different in different regions, and it is hard to collect. Its tax source is stable and elastic. It is generally recognized that the property tax is the ideal main tax of the local government. This is not only the experience from the developed countries, but also the need of our country's development. In this dissertation, through the discussion of the current property tax system in China and the use of the experience of other countries for reference, the author analyzes whether the property tax should be the main tax category of the local government in our country.There are four parts in this dissertation. Part I is the review of the history of the property tax, the development of the property tax system, the theoretical foundation of taxing on property and property tax's main status in the local tax system, and the factors that affect the tax on property. After these analyses, the author suggests that the property tax is the best main tax category of the local government. In part II, the author discusses the common factors that affect the status of the property tax in developed and developing countries through the comparison of the status in these countries. In part III the author analyzes the status of the property tax revenue in the property tax system of our country. And then the author probed into the reason that the proportion of the property tax in local tax revenue is low of the present stage of China. Part IV is the analysis of the condition of making the property tax to be the main tax category of the local government, and then the author proposes the path choice of constructing the property tax to be the main tax category of the local government. Based on the above discussion we draw the conclusion. The property tax is likely to be the main tax...