Research On Legality Of Property Tax

The societies from all walks of life pay a high degree of attention to the real estate tax reform measures launched by the government.There is a doubt that as our country implements the land public ownership,citizens only enjoy the right to use the land,having no ownership of the land,so there is a legal obstacle about property tax.And in the land transfer link,the real estate development enterprises pay the land-transferring fees to the government,which is included in the house prices paid by the customers.In this case,if citizens still pay a property tax,it is suspected of double taxation.In addition to the doubt of the existing of property tax,people also questioned the legality of property tax pilot reforms of Shanghai and Chongqing.The legal principle of tax revenue requests items about the tax system can only be a law,but the government of Shanghai and Chongqing impose house property tax within their respective jurisdictions only according to the state council meeting spirit alone.Should impose house property tax?What is the theory basis of levying real estate tax?What is the conflict between the pilot reforms of house property tax and legal principle of tax revenue?According to a series of these questions,the author tries to analyze the legality of China's real estate tax reform pilot from the angle of law with tax legitimacy theory,starting from the necessity and legitimacy of levying real estate tax,and combining with the basic connotation of tax legal principle.Hope to have certain reference value to the public and scholars from the research.The research object of the paper is the legitimacy of the property tax.Main content is as follows:Through raising the problem of the legality of real estate tax,building the research idea of the legality of property tax and the structure of the framework in this paper.The first part introduces the basic concepts and characteristics of the property tax,presenting the evolution and current situation of the property tax legal system since the founding of the nation.The second part discusses the necessity of levying real estate tax and the theory basis of levying real estate tax,and analyzes the probability of property tax from the angle of tax law.The third part analyzes the legitimacy of property tax in China on the basis of the legitimacy theory of taxes.The fourth part analyzes the lack of tax revenue legal principle in the two pilot reforms-Shanghai and Chongqing,basing on the discussion of the basic connotation.The fifth part probes the problem of the location of administrative legislative power of the tax under the tax legal doctrine.