The Research Of Chinese Property Tax Legal System

The Chinese property tax legal system has a long history, but which one in the modern sense is startedin the eighty’s of last century-"provisional regulations on property tax of the People’s Republic of China’.In the nearly30years after the law above enacted, great changes have taken place in our country’seconomy, the real estate industry has developed fast and become the pillar industry of national economy inour country. Property tax is not only a one of the taxes related the real estate industry in our country, butalso a main source of local fiscal revenue in our country, and one of an important part of the local tax in ourcountry, one of the powerful tools to take macro-control on the real estate market which most countries inthe world do like that. But with the vigorous development of the socialist market economy in our country,the real estate market is developing rapidly, at the same time, the market exposed some problems: thehouse’s price is too high, prices rose too fast, the market supply and demand structure imbalance ofunhealthy phenomenon. Some residents can’t meet the need of housing of themselves because of thehouse’s price is too high, and some people to hoard commodity housing, profiteering purpose to grab thehigh profits, greatly upset the order of the real estate market. In the process of the country strives to solvethe related problems in the real estate market, property tax law system fully exposed its defects. On the onehand, Chinese property tax law system birthed nearly30years ago, the legal system lags behind, can notadapt to the contemporary economic situation; on the other hand, our country’s legal system of property taxis inadequate, not only mixed, coverage is not wide, and is not able to assume the function of fiscalrevenues for local governments to raise stability, on the real estate market macroeconomic regulation andcontrol, adjust the social wealth distribution, etc, also did not play their role. In such a context, the Chinesegovernment firmly opens the way of the real estate tax reform, the first set up in2011, chongqing,Shanghai’s two real estate tax reform pilot areas. Then, facing the complex and changeable real estatemarket, what is the problem of the property tax legal system? How should reform the property tax legalsystem? Chongqing, Shanghai pilot work has been underway for two years, what the effort of them?What achievements of property tax pilot worked, and what problems? for our next house property tax legalsystem reform what experiences and lessons they got? For the property tax law system, how to formulate and implement in other countries of the world?In line with these questions, this article mainly expounds from the following four parts:The first part, take a brief introduction to the property tax law system of our country, and clarify thedevelopment of property tax law system in China, expound the features and functions of property tax legalsystem in China.The second part, describe the legislative status quo of property tax law system in our country, list somedefects existing in the legal system, and analyze the causes of these defects.The third part, inspect the legal system of property tax in western developed countries, take lessonsfrom the good experience of legislation, and the essence to the bad, provide strong support to furtherconsummates of our country property tax legal system.The fourth part, on the basis of analysis and reference, further emphasize the necessity and feasibilityof perfect our legal system of property tax, and improve the specific content and measures are put forward.