Property Tax Law Problem Analysis And System Design

With the market of China’s real estate reforming in depth and the livelihood of civilrights issues becoming prominent, the real estate tax reform is on the agenda. the property taxplays a big role not only in limiting speculation and government short-term behavior but alsoimproving the local tax and regulating the value of the financial system.It is of greatsignificance that the property tax work on our tax reform, economic development and the ruleof law. Therefore, our property tax system is imperative, we should be under the guidance ofthe principle of combining patch of land based on our own national conditions and learn fromforeign successful experience in combining the forward-looking and flexible combination ofthe problem and design to reform the property tax with related systems.The full text is divided into four chapters, about35,000words.Chapter I:the basic theory of property tax. Briefly introduce the nature and characteristicsof the property tax, analyze the theoretical and practical basis of the property tax and explainthe feasibility of the property tax. Through the introduction of this part, I designe to pave theway for the property tax system designing.Chapter II: Comparison and Enlightenment of the overseas property tax system.Comparing with United States, Britain, Japan and Hong Kong in the tax rate, levy, taxpayersof five characteristics,we should summed up the revelation of the reference.Chapter III: The property tax system design. This chapter reveals the mode of legislationin line with China’s national conditions, the property tax system should be designed to followthe four principles: fixed property tax law, interest principles, principles of procedure "shallthe tax base, less taxes, low tax" principle; the design of the property tax assessable elementsof the tax base, tax rates, the main tax system.Chapter4: The property tax supporting system. Through the existing land managementsystem reforming and improving the real estate registration evaluation system, theintroduction of property tax relief system is used to protect the good operation of the propertytax system.