The Reforming Of The Housing Property Tax And Its Legal System In China

In1986,we began to implement "the property tax temporary bye law", it hasbeen more than20years of history, in the twenty years, our country has carriedreform many times, and the property tax also experienced from separate-a mergerwith property taxes for the urban real estate tax-brought into industrial-commercialtax-separate-the history of the unified property tax. However, due to the marketdemand is big, and speculative buying investment purchases a large number of partsincreases, and the housing supply structure is unreasonable, the rise in the cost ofdevelopment and construction, such as tutor some local housing prices rose too fast,affecting the stability of the economic and social development. To curb propertyprices from rising too fast, and promote the healthy development of the real estatemarket, the state council in2005issued a notice about regulation of housing prices,namely "eight news". Then, in order to resolutely curb property price hikes in somecities, the state council in2010issued “the state council on resolutely curb theproperty price hikes in some cities notice”, herein after referred to as " new ten news",the core content of this regulation is to require high house prices, rising too fast,supplies, in a certain time limit households residential, namely "restrictions". Later, onJanuary28,2011, Chongqing and Shanghai began to pilot a property tax, from the taxlevel began to regulate the real estate industry, trying to change the real estate markettax on chaos, the present situation of the double taxation, gradually achieve the goalof building a regular tax. As a result, the property tax once again become the focus ofthe debate.On this basis, the author view both Shanghai and Chongqing property taxpilot reforms as the breakthrough point, the property tax levy of the legal system inChina is proposed. Firstly, the real estate tax system in China’s history and currentsituation, in view of the current Shanghai and Chongqing dual property tax reform,summing up the problems existing in the current real estate tax system in China;Secondly, the content of the property tax is imposed on countries outside and briefintroduction of the collection and administration mode, and discusses in detail theland system of property tax is imposed, property system, and tax on; Again, in view ofthe above analysis, the mode of levying real estate tax system in China is proposed, tofollow the house property information statistics, property value evaluation, theproperty tax levy, tax distribution four steps, based on the integration of real estate taxstructure; Finally, summary and prospect of real estate tax reform.