Research On The Legal System Of China’s Real Estate Tax

China’s real estate industry has a rapid development in recent years. It has become a pillar industry in national economy. Its rise and fall directly affect China’s economic situation. An increase in the demand and housing price as well as the industry output value of the real estate market will lead to an increase in GDP. Driven by the strong demand in this market, the production value of many downstream industries which are closely related to the real estate industry rises, too. The rapid development of the real estate industry can also enlarge the government’s fiscal revenue. In addition, people’s housing conditions have been continuously improved. However, many problems also emerge at the same time : the relationship between housing supply and demand has been out of balance; the housing prices of some cities rise too fast; local governments have a heavy reliance on land finance; too difficult to buy a house in China has become one of the most important issues affecting people’s livelihood.In this context, it is more practical and urgent to discuss the reform of real estate tax law system. Real estate tax, as a part of the national fiscal and taxation systems, is closely related to the interests of individual’s property. It not only acts as an important tool of government to regulate the real estate market, but also a significant source of revenue for local governments. A large amount of researches on the reform of real estate tax law system have been carried out, most of which are based on how to construct the system from the perspective of finance and taxation and concentrate more on the possession of real estate, such as the collection of property tax. This paper attempts to solve some theoretical problems in real estate tax reform from the perspective of law. In the author’s opinion, to reform the law system of real estate tax, three theoretical issues should be made clear. Firstly, why should we carry out the law system of real estate tax, and what functions do we aim to achieve? Secondly, what problems are there in China’s current law syste m of real estate tax. Thirdly, how to reform the real estate tax system and what can we learn from the experience abroad?In the first chapter of this paper, the basic concept and the classification of the real estate tax system are discussed. The second chapter makes an analysis on the functional orientation of real estate tax system, showing the way to the improvements of real estate tax system in China. Then, by stating the current situation of real estate tax system in China and introducing the operating process of real estate tax system abroad, a contrastive analysis of real estate tax system at home and abroad is demonstrated, providing some implications and enlightenments to our reform. Based on the comparison, chapter five points put the present problems in China from two aspects, namely legislative procedure and system design. In chapter five, according to the functional orientation of real estate tax system and by learning experience from abroad, the author puts forward several advices from the angle of legislative procedure and system design, in the hope of solving the problems existing in China’s law system of real estate tax.