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Research On Legal System Of Real Estate Ownership Tax In China

Posted on:2017-05-17Degree:MasterType:Thesis
Country:ChinaCandidate:X PengFull Text:PDF
GTID:2346330512975020Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The real estate tax legislation tendency has always been a social hot spot in China.In August 2015,there are 34 legislation tasks in the latest adjusted twelfth session of the standing committee of the National People's Congress legislation plan,including real estate tax.This means that high-profile real estate tax law has been officially listed in planning in legislation in our country.Real estate tax is a concept of tax collection,including the construction stage taxes,trading stage taxes and keep stage taxes.This paper based on the legal system real estate ownership tax as the research object.On the one hand,because the legal system real estate ownership tax is an important part of real estate tax law system,which is also the most needed reform in current legal system of real estate tax.On the other hand,it can tell the different among Real estate tax,property tax,etc.This paper is based on the current legal system of real estate ownership tax,then analyze shortage of current legal system of real estate ownership tax,and some advice which can improve the shortage.Framework of the reforms is:combining the existing property tax and urban land use tax,become a real estate ownership tax;basing on the taxation of assessment value of real estate;Local governments have certain autonomy.The central governments provision a tax rate range rate,Local governments can determine the specific tax rates according to the local specific circumstances in the tax rate range.The land area and location should also be consideration.On the structure,besides preface and epilogue,is divided into four chapters.Among them:The first chapter mainly introduced related concepts of real estate ownership tax,and analysis of levy effective constraint of the current real estate ownership tax from system aspects,technology aspects and taxpayer aspects.The second chapter mainly introduced the rationality of the real estate ownership tax,from the theoretical foundation,practical basis,and the importance of the real estate ownership tax.The third chapter mainly introduced the variation of the legal system of real estate ownership tax in history,and analysis the shortage of the legal system from the legislative authority,reform positioning,supporting measures,and the tax system.The forth chapter mainly introduce the some advice to improve the legal system of real estate ownership tax which contain the aspect such as Role orientation,basic principles,supporting measures,and levy tax system design,etc.
Keywords/Search Tags:Real Estate Ownership Tax, Tax Reform, Institutional Reconstruction
PDF Full Text Request
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