The Research Of Legislative Problem About Our Country’s Property Tax

Property tax is a kind of tax that the country collects citizens’ property on the basis of certain quantity and value.Property tax involves direct deprivation of citizens’ property rights,so the legislative right of property tax is particularly important. The legislative right of property tax belongs to taxation and it includes the legislation, management and usufruct of property tax of.The legislative right of property tax is in the original position and plays a leading role.The legislative power of the property tax levy is that the specific government agency’s power of property tax legislation according to the law and procedure.It includes formulation,amendment,promulgation and repealed of property tax law.Property tax authorized legislation is that the agency with property tax legislative authority award the power to flat level or lower organs to exercise.This paper stresses the importance and urgency of legislative regulating of our country’s property tax and states citizens’private property needs protection and improvement by putting forward the topic of hot debate "estate sale to pay personal income tax by20%".The essay discusses the property tax legislation.The chapter1defines the concept of the property tax and the legitimacy of property tax.Then chapter2and chapter3analyzes the problem and reason of the legislative power and authorized legislation of the property.Finally,chapter4will propose sound solutions aimed at these problems.