A Public Finance Perspective Of Property Tax Levy Of The Feasibility Study

The real estate industry in China occupies an important position in the national economy, the rational tax policy for the real estate is beneficial to the sound development of the real estate. The current real estate policy was enacted in1994. However, with the booming of the real estate industry, quick aggregation of the social wealth, the current policy already exists many defects, obviously lag behind the reality of the real estate market needs. Therefore, the Third Plenary Sessions of its Sixteenth Central Committee in2003putsforward clearly:"implementation of urban construction tax reform, conditions are ripe for real property tax levy of a uniform standard, the corresponding abolition of the fees."In the Oct2005,meeting of the Sixteenth Central Committee of Chinese Communist Party at the fifth plenary meeting of the "CPC Central Committee on the development of eleven five "plan" puts forward clearly to the steady implementation of property tax.The research of the feasibility of the levy on the property is inevitable, going through a discard the false and retain the true process, the standardization of China’s growing development of the real estate market, for the development of China’s market economy, accelerate its integration into the world economy, the adjustment of the industrial structure has very important theoretical and practical significance.This paper uses the public finance, public policy, public administration and other disciplines of theoretical knowledge, to a public finance perspective of property tax levy of the feasibility study.In order to provide support for the property tax levy.In this paper, related concepts, and elaborated in depth; secondly, from the view of Public Finance on the property tax levy of the necessity and significance for analysis; once again through the property tax levy of the necessity and significance of theoretical study, contact our country real estate market, current situation of system of property right of urban and rural residents, bearing capacity, tax collection, typical of the foreign (area) the property tax system aspects make under the perspective of public finance property tax levy of feasibility analysis, the final conclusion will be drawn from it.