Research On The Possibility Of Levying Property Tax

China's real estate industry has taken place earth-shaking changes after 30 years of development. People's discussion of the house can becoming a commodity in the planned economy, has developed into important pillar industry of national economy in the socialist market economic systerm. At present, The development of china's real estate has made remarkable achievements and become the main force to promote china's urban development. However, because of the relevant system and the institution's lag and lack ,The shortcomings of the real estate industry has exposed gradually, and impact the healthy development of China's real estate industry Seriously.China's current real estate tax system has lagged behind the development of real estate. In particular, China's "house tax regulations " was issued in the planned economy. Therefore, the urgent need of a thorough reform of real estate tax reform. Real estate tax was proposed formally causing a high degree of attention in the government, academia, practitioners and the general public as academic research and media coverage hot spots. Many experts and scholars expect the real estate tax levying to be the turning point of the real estate tax reform, carry out extensive and in-depth study on China's current real estate tax structure , put forward many constructive comments. However, there is still a big shortage of the current research work. Some person and departments even to escape to real estate tax research through the backdoor of house taxes, I believe that this approach is not desirable.I conduct in-depth research on china's property tax mainly use of economic analysis, value analysis and comparative analysis research methods reference to the results of home and abroad research. Firstly, defining the real estate tax in the first part of my article;Secondly,elaborating the basis of real estate tax theory from the two aspects of economics and philosophy of law;thirdly, Analysing the debates on the real estate tax would tax from the community of theory and practice, commenting the focus of debate, putting forward the views of the author. Finally, analysing the possibility of levying property tax from both macro and public finance, legal and equitable economic perspective and the perspective of both the law of taxation of property tax can be conducted in-depth . The second part of my artical, learning from the property tax legislation of foreign countries, combining with the basic national conditions of china experience. The third part of my article, conceiving the supporting measures, substantive rules, the collection system management and relief measures so as to protect property tax implementation smoothly.The purpose of property tax reform is not only used to control house's prices, but the optimization of our real estate tax system. There is great significance of property tax reform in the China's fiscal and tax reform, Change in the pattern of economic development and the protection and improvement of livelihood. The author suggests that some of the concepts and methods in article can play some role of property tax reform.