Property Taxes, The Legal Thinking

China's current house tax laws and regulations are issued by the state council in 1986, The People's Republic of China Interim Regulation on property taxes, the house property tax from this time began gradually establish and develop. The real estate industry which is connected with lots of industuies is very important for the national economy. Recent years, Chinese real estate industry appears the house price become higher and higher, the loss of arable land, tax imbalance between urban and rural areas, and so on. These issues prompted us to reform of the house property tax.This thesis uses the current situation of China's house property taxation in operation as cutting point to analyze and infer the problems in the house property tax in force. Since reform and opening, the State Council promulgated"The People's Republic of China Interim Regulation on property taxes", no longer meet the requirements of the development of market with economic development.However, with the continuous development of China's economy, the house property tax due to its antiquated legal system and macro-control role played in series of problems, exposed current house property tax law system of hysteresis. Therefore, the reform of China's current house property tax adjustment of rising prices for the real estate market and confusion has a pivotal role. The way of thinking passed analytical Chinese present condition and the system of the house property tax, this thesis points out that the house property tax currently in effect has such flaws in work as the unscientific basis of the tax counting, double taxation, unjustness of tax burden, tax legalism encountered beat back from law reality. According to these flaws, this thesis proves the defect of China's house property tax and points out that the restraints of the former economic conditions and the limitations of previous house property tax reformation are the main reasons for the defects in the house property tax. This thesis tried to propose specific reform countermeasures to improve the house property tax.Obviously, research the house property tax system and establish a set of effective standards of the house property tax system is extremely significance. This thesis through review and analysis of changes in the house property tax as well as foreign experience of house property tax collection, and gave advice on building the advanced evaluation system of real estate and a completed registration system of property right of real estate. These practice experience provide a useful reference on the policy making for the relevant departments.