Research On The Legal System Of Real Estate Tax In China

Along with the deepening of the process of our reform and opening up, the prosperity and development of market economy. Our country real estate market problems appear frequently, has become the important areas of the economy to the national regulation. From the angle of tax system, our country finance management system, in most developed countries, the real estate tax is the main tax of local government revenue, but there is no complete legal system of real estate tax in our country, the local tax system is not perfect, and the country needs further improvement and reconstruction. At the same time, countries has been paid much attention to the seriousness of this problem, start the reconstruction work of the overall planning of the property tax legal system, improve the tax related facilities, and put forward the "speed up the real estate tax legislation and timely reform" guiding opinions. But in the practice of legislation has not been implemented, the theoretical circles controversial, has not yet formed a conclusion, but also to the country to further improve and reconstruct the legal system of property tax.