Research On The Reform Of The House Property Tax Law

China’s current house tax laws and regulations are issued by the state council in 1986,The People’s Republic of China Interim Regulation on property taxes,the house property tax from this time began gradually establish and develop. The Property tax system has been established more than twenty years,the current real estate tax is gradually exposed the short coming. As a result the antiquated legal system cannot adapt to the needs of the real estate market development. The function of the Property taxes becomes weaker 50 that it cannot have enough regulation in real estate market. The legal system of Property taxes which in the face of the chaos has not fully play its role in regulation of economy. We must pay attention to those Problems. Therefore,the reform of the current legal system of property taxes for regulating real estate tax is very significant. It can stop the Prices of the real estates rising,Play an important role in the real estate market Promotion. The article based on the history of property tax, introduced the current provisions on property taxes, as well as Shanghai, Chong qing and foreign property tax pilot reform program made to the tax basis of the property tax, went on to say that many problems exist in the current property tax basis. As the same time, the article pointed out the tax standard principle, that is tax statutory principle, principle of fairness, efficiency principle and so on. At the end, this article put the goal of establish property tax. And come to the suggests of property tax, including lawmaking order, estimate order, and mating measures.