China’s Real Estate Tax Law Thinking

In recent years our country house price increase scope is more refresh record,2010prices jumped nearly50%, compared to2009year-on-year growth of24.2%. The central government will frequently for property deformity rising regulation policy. Unveiled a " new country ten","Five " and a number of measures, it used many tricks, but the result is still no change. On2010, Premier Wen Jiabao personally worked on Chinese market regulation policy, introduced the property market regulatory policy the most intensive one year. However, not only without any sprinkle car phenomenon, but the tune rising more, let the residents and the central government cannot be accepted. The bank also is pulled into the regulation of a link, limiting the purchase credit measures have not had any effect, financial, census register, two suite is restricted to buy and so on seems to be exhausted, but the driving force behind this important regulation seems to be powerful enough to contend with, and even prevailed, it is not real developers now can do. So how to take other means of control, now the property tax has become the last straw. Current society all circles as to whether the property tax levy stabilize many, discuss very intense, regardless of the opposition or support in their own reason for a debate. Although each other in economy, politics, the tax level undertook be discussinged deep, but none from the legal point of view, especially from the Constitution and the jurisprudence angle carries on the thorough discussion. Along with our country market economy development and the transformation of the society, especially the various segments of the increasingly complex and diverse interests, similar issues will be more and more. In the face of different social interest groups, then the only metric is the law, especially a country’s fundamental law the Constitution itself thrust will be most can be persuasive rules. Although the discussion is still carried out, but also exposed some of the more deep-seated problems, our country the spirit of constitutional government and the rule of law construction is insufficient. One not having the constitution fully according to the property tax may make the society more split position, but if a property tax has the constitution or the constitution spirit support, then this tax will have more social identity. If we can straighten out from the legal principle theory of law of our country real estate tax full role and status, not only, to a categories of taxes, for the improvement of our country macroscopical adjusting control of the government, the local government financial way rationalization, transparency, has a far-reaching impact.