The Research On Legal Problem Of The Housing Property Tax Of China

With the continuous development of China’s real estate economy, the risingprices has become the focus of people, followed by a series of real estate regulatorypolicy, since January27,2011, the Shanghai Municipal People’s government issuedthe "Shanghai city to carry out on the part of individual housing property tax pilotInterim Measures", on the same day, the Chongqing Municipal People’s governmentissued the "Chongqing government on the part of the personal housing impose houseproperty tax reform pilot Interim Measures" and "the implementation of Chongqingcity personal housing housing property tax levy management rules", opened a preludeto personal housing impose house property tax reform pilot. Based on the real estatetax plan in Shanghai, Chongqing as an example, from the perspective of jurisprudence,economic law, research on China’s real estate tax legality, legitimacy, fairness andefficiency, in order to explore feasible consummates our country real estate taxscheme.In the first chapter of this paper introduces the meaning of the housing propertytax, the development history and its function. The interpretation of these three aspects,to provide basis for further expansion of the definition of property tax legislation andtax system construction.The second chapter elaborates the specific provisions of legislative purpose, theproperty tax of our country real estate tax law system and Enlightenment of foreignadvanced legal system of property tax, real estate tax to make up the blank in theChinese legal system for reference foreign advanced real estate tax.The third chapter will start from the principle of tax legality perspective, firstly,analyzes the legislative basis, the real estate tax legislative procedure, power sourcewhich exists to the property tax non legitimacy, point out that the introduction ofproperty tax in violation of the statutory taxation principle; secondly, in the land ofgold under the premise of, should not only the introduction of property tax, and levyis repeated taxation; thirdly, the collection of property tax on housing stock behavior of Chongqing scheme, in violation of the law of non retroactivity principle; finally, onthe property tax fairness and efficiency issues discussed.The fourth chapter, this paper think that real estate tax in China although theconditions are not ripe but its levy for Chinese tax system and the local tax source hascertain significance, at the same time, the development of Chinese and foreign basedthere can be used for reference, this thesis thinks that should be consideredcomprehensively in statutory tax levy, tax retention and citizen consent principleunder the guidance of the real estate tax scheme, to improve in the future legislationand related supporting system, perfecting the property tax scheme on the premise ofefficiency and fairness.