On The Real Estate Tax Reform The Legal System In China

Since the Property tax proposed, it has caused different levels of widespread concern and our government also proposed a strong signal of the tax reform.It has theoretical and practical significance to study the taxation system of real estate comprehensively and objectively. On the one hand, deepening the theoretical study of the real estate tax can improve this whole area’s system and support the Chinese real estate tax reform.On the other hand, to study the current problems existing in real estate tax system by data information and learning from the international experience can summarize the results and experience of Shanghai and Chongqing, which can provided a probable national conditions especially for China and operational strong reform program, to further expand the scope of real estate tax reform, finally achieve the unity of theory and practice. This paper elaborated the key point from four parts:Part Ⅰ:Clarifing the concept of the real estate tax as well as the features and functions.Part Ⅱ:Analysising of the current problems of the real estate tax system.Part Ⅲ:To analysis the problems can summarize the shortcomings and advantages of the two pilot programs in Shanghai and Chongqing, to provide experience for expanding the real estate tax reform’ scope.Part Ⅳ: Basis on the the real estate tax theorey and combine with China’s actual national conditions, we should propose the practical proposals for the reform which conform to the scientific concept of development and China’s tax reform principles.