| Since the14th CCP put forward to developing economic market, China hasgradually established a system of socialist economic market after twenty years, it is notexisted lowly degree of house commercialization by planned economy system, With thecompletion of a series of reform of the housing system, the real estate in the process ofeconomic development get more important, in the past ten years it become a importantdriving force for Chinese economic development. Due to a strong increase of peoplepurchasing power coupled with rigid demand of the housing requirements lead to thereal estate price boosted. Which has led some social problems in our country, it isnecessary to adjust the real estate industry to maintain the social justness so that lead thereal estate industry toward a healthy development. Therefore the government has enactedseveral policies, including the exploration of the property taxes in2003and therenovation of the house property taxes nowadays. Presently, it remains controversialwhether to levy taxes on individual living houses, whether to adjust the old law or enacta new one and whether the issues of the house property taxes in Shanghai andChongqing are procedural legalized. Hence it is of significant meanings in theory andpractice writing this paper.It has been one more year since the renovated of the house property taxes in Shanghaiand Chongqing, although there have been some achievements, the effect of the houseproperty taxes is not obvious under the unstopping limit-purchasing policy, as well as lotsof inquiries about the legal principle of taxes. After inferring many articles, I have analysisthe institution of the real estate in China together with the basis of the house propertytaxes levying, then I have analysis the form legitimate line violated and the essence legalline violated under the innovation of the house property taxes in Shanghai and Cho ngqing,at last I have advanced some suggestions about the legal path of renovation of the house property taxes. |
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