Research On Our Country 's Property Tax Reform And System Construction

In 2003, China carried out in the context of tax reform, property tax for the first time the CPC Central Committee resolution, the resolution states that: the implementation of urban construction tax reform, when conditions are ripe for the introduction of a standardized real property tax, cancellation of Charges. The resolution is how to build a property tax specified in the right direction. As of October 2007, the State Administration of Taxation and the Ministry of Finance approved a total of 10 provincial municipal real estate tax assessment simulation pilot areas, Start a simulation run property tax. With the accumulation of experience in all aspects of pilot areas, and the CPC further accelerate the pace of reform, property tax reform in China is constantly advancing. Property tax reform of the legal system is a prerequisite and guarantee, the Property tax reform should follow the rule of law. The innovation lies in this: To sum up the success of international experience in the real estate tax system, to learn from its successful experience, combined with China's tax reform, property tax law on the content and form of systematic exploration of design.This article has three parts:Part I: introduces the theoretical basis for property tax reform, property tax reform, reform of the legal system of the background and the latest results and analysis of the process of building facing the property tax a major issue.Part II: A comparative analysis of other countries in the world design patterns and the property tax assessment system, and summarizes the successful experience of foreign countries.Part III: Referencing on the internationally successful experience in the property tax system, combined with the actual situation of China's property tax reform.