The Perfection Of Our Property Tax System

The property tax system is perfect far-reaching study of the problem inChina’s real estate tax law is faced with the reality of reform background. Theestablishment of a property tax system, means that China’s real estate tax systemrefactoring. At the same time, the property tax in regulating the behavior of localgovernments also plays an important role in promoting China’s strategiceconomic restructuring.Therefore, it is in the theoretical issues combing the property tax as well asexamine the status of the property tax system in China based on a large number ofmature experience to refer to the of extraterritorial property tax levied, perfect auseful exploration of our property tax system. The text is divided into six parts:The first part of " Introduction" to the reform of China’s real estate tax lawsights on the property tax system related theoretical issues, which discussed thestatus of the property tax system in China. The extraterritorial property tax systemrelated research innovation, heavy and difficult, and research methods.The second part of "property tax overview of the basic theoretical issues",understand the concept of property tax, the basic characteristics and theimposition of a general study of the theoretical basis of the property tax basis ofproperty. And lay the theoretical foundation for the depth below our property taxsystem is perfect.The third part of "status quo and problems of China’s property tax system",on the basis of analysis of the significance of the establishment of the property taxsystem examines the pilot run of" idle "status quo of China’s property tax,summed up the basic experience accumulated in the simulation of assessmentwork, and still problems. Practical Investigation of China’s property tax system,the countermeasures to lay the objective basis for improving the property taxsystem is presented below.The fourth part of "extraterritorial property tax laws and someenlightenment", based on visits to the United States, the United Kingdom, Japan,Hong Kong and other countries or regions of the property tax system, strippedintegration useful enlightenment for our property tax system.The fifth part of "countermeasures" improve the property tax system in China, to scientifically determine the legislative goal "," select appropriatelegislative model "right to" reasonable arrangements for tax allocation "threemajor strategies proposed to improve the property tax system recommendations.The sixth Part of "Conclusion", further pointing to the urgency andimportance of our property tax system improvement, build a property tax systemsuited to China’s national conditions a long way to go, and this article just thisproblem a try and practice.