Chinese Building Taxes System Reform And Its Legislation Research

Chinese economy entering the21st century, Showing the advance triumphantly the trend.In the financial market tsunami of2008,countries around the world economy in a recession atmosphere,only the development of China’s economy continued to rise,cause the attention of many governments.China’s economy is now in a critical transition period,the real estate industry is overheating the major issues facing current Chinese economic.Tax has always been an important means of macroeconomic regulation and control of a government on the economy,In the real estate market of China’s macro-control process,Government attaches great importance to regulate use of the real estate market means to a variety of taxes including property taxes, including the supply structure and scale of development,but our existing property tax system there are many problems,.How to carry out in-depth property tax reform is the focus of attention in the academic and practical. This article is written based on this point:The full text is divided into seven sections:The first part of the "Introduction" on the theoretical and practical significance of the property tax reform in China to introduce the mechanism of the status quo at home and abroad, the focus of the research, ideas and innovation.The second part briefly" China’s real estate tax and its History ", introduced the concept of property taxes, characteristics, and China’s property tax system origins and history of the process of change, as discussed later reform of the property tax system provides a theoretical groundwork and historical materials.The third part of the "value analysis of China’s real estate tax reform, the analysis of the advantages of real estate tax reform, property tax reform, rationality and scientific evaluation considerations, combined with the law and economics research methods, China’s real estatethe path to be followed by the tax reform were analyzed and summarized, pointing out that China’s real estate tax reform should go to improve the legal supply road.The forth part of the "status quo of China’s supply of property tax reform law and the problem analysis, expounded China’s real estate tax law and the status of the supply system from the basic legal aspects, supporting the legal level and external legal level, pointing out its various problems andanalyzes the causes of the problem, introduced and analyzed in Chongqing, Shanghai, an overview of the pilot reform of property taxes and the problems.The fifth part of tax system mature countries and regions in the property tax system analysis and refer to the "six mature countries and regions of the tax system the property tax system through analysis and comparison, the use of comparative law analysis methods, summarized the experience of the tax system of a mature national and regional real estate tax system.enlightenment to China in the process of building a real estate tax system should, at the Legislative level, the value of the property assessment, tax concept of depth change.The sixth part of "improve the supply of property tax laws in China thinking, the use of law and economics analysis method, the part of the first established a property tax reform in China should follow the general principles and the principle of specialty, on the basis of clear principles property tax law needs to respond to all sectors of society forward guidance, and finally proposed to improve the legislative activities of the real estate tax law system should be based on supporting and peripheral three levels.The seventh part of "Conclusion" summarizes the full text of the subject, re-emphasized to build the legal system of property tax should follow the path of multi-level legislation, and should completely abandon the argument of the legal tools on the concept of property taxes, and stressed that property tax reform is not a short span of time, the whole society the joint efforts of the articles of only a useful attempt.