Researches On Problems About The Legislation And Practice Of Property Tax In China

The financial budget report discussed and approved in the5th Session of the11th National People's Congress held in March2012mentioned building tax reform experimentation should be carried out steadily again, i.e., property tax studied in this thesis. Up to now, it has been ten years since the government put forward the implementation of property tax. On the one hand, it shows the Central Committee treats the implementation of property tax with extreme prudence; on the other hand, it states the great significance of property tax. Firstly, property tax has relation to the national economy because the collection of property tax directly affects the financial income of local governments and their financial functions. Secondly, property tax relates to peoples livelihood, for the taxpayers of property tax are the public and its impact on hosing price is also closely linked to the public's life. Targeting researches on problems about the legislation and practice of property tax, this thesis aims at exploring what is property tax, what advantages and disadvantages resulted from the implementation of property tax in China, how to carry out legislation and how to solve the deficiencies of Chinese property tax in practice. The proposal of the said questions has important theoretical and practical significance. Therefore, such questions are the main content that this thesis studies as well.The first section:the definition and theoretical foundation of the concept of property tax. This chapter defines the concept of property tax by clarifying the concept of property management and referring the main contention regarding the property tax among analysts, and the assumptive conditions for the property tax's becoming beneficial and effective tax are also clarified by introducing and comparing the theoretical foundation of property tax.The second section:the possibilities of imposing property tax in our country. This chapter demonstrates the possibilities of imposing property tax by analyzing the advantages and disadvantages of property tax in our country, namely the conclusion that the imposition of property tax is beneficial.The third section:the legislative design of property tax. This chapter proposes legislative design of property tax in the field of taxation principles, taxpayers, the object and range of taxation, basis of tax assessment, tax reduction and relief and preferential tax policies by combining the property tax legislation in foreign countries and the realistic situation of our country.The Fourth section:the implementation of the property tax policies in our country. This chapter combines the theoretical assumption about the effectiveness and helpfulness of property tax, discusses the proper opportunity for the imposition of property tax in our country, and, aiming at the disadvantages of property tax in its realistic implementation mentioned in the second section, corresponding solutions are also suggested.