The Construction Of The Tax System Of Property Tax

In recent years the continuous development of China's real estate, real estate and construction industry has become an important pillar industry of national economy, and real estate-related taxes have become an important component of tax revenue. Similar to most Eastern countries, China is not a traditional property tax levy, but the introduction of the urban real estate tax, property tax, urban land use tax, land tax and other real estate related taxes, but there are over taxes more, lack of coordination, the actual area of narrow, and many other tax issues. With the continuous development of China's economy, property tax has been a matter of course.This article is divided into nine parts:the first part, scholars home and abroad through the tax system on the property tax status of the study were summarized, in the importance of property tax; this second part of the property tax from the definition, characteristics, attributes Comparison of taxes and related aspects such as basic knowledge of the property tax was introduced; the third part, from the equity theory, income theory, improve the tax system theory, fiscal revenue theory theory and rational allocation of resources and other aspects of the theory of property tax basis to discussed; this fourth part of our real estate tax status of the legal system and found the existence of the real estate taxes and more tax system, taxation and the tax basis of the narrow range of scientific and other major issues; This is the fifth part through common law and civil law countries, the study of property tax, property tax for our country provides a reference; article VI from the narrow gap between rich and poor, increased tax revenues, improve the tax system and reduce financial crisis and so demonstrated the introduction of property in China the need for taxes; from the ideological basis of economic fundamentals, specific aspects of the system and practical experience demonstrates the feasibility of levying property tax; this Part VII of the property tax levy from our ideas, model selection and construction of three specific systems aspects of a comprehensive property tax levy construction; articleⅧfrom the tax assessment system, real estate property tax system and registration system for the three aspects of our property tax levy supporting system has been improved; this ninth part of the article summarizes the whole, once again clearly be timely introduction of property tax to this view, and the inadequacies of this study are described.