On The Perfection Of The Legal System Of Property Tax In China

The Provisional Regulations on the real estate tax of People's Republic of China began on 1^st October,1986.After 26 years'development,up to 2012,considering the difficulties of implementing the real estate tax,the State Development and Reform Commission?NDRC?determined to reform the pilots of property tax,and the first pioneer cities to be implemented were Shanghai and Chongqing.Since it's hard to propel the policy throughout China,the NDRC only supported the local work first.This moment,it's difficult to define the advantages and disadvantages of the policy in either academe or the actual expropriation.It has been five years since the initiation of the policy while the implementation of property tax has been carried out in accordance with the orientation of"legislation first,fully authorized and step by step".Currently,it is still in the legislative stage,and there is still a way to reach the formal implementation.However,it is necessary to find out the problems in the implementation of the real estate tax from the existing pilot cities,preparing for the better completion of the legislation and the effective promotion of the property tax collection.Based on the background of property tax levy,this paper analyzes the purpose and basis of the current property tax collection,disputing that the Levy of property tax is beneficial for improving the construction of local main tax and regulating the real estate economy,focusing on the analysis of current legal system of property tax and the presence problems.Meanwhile,this paper also points out that the legal property tax system is not perfect,demanding to be complete.Due to the research in Shanghai,Chongqing,through the comparative study method and reference of foreign experience real estate tax,this paper tends to complete the legal property tax system.Through the study,in order to improve the construction of China's property tax legal system,we claim to make further improvement,simplifying the tax system,clarifying tax rights,adding the tax factors,improving the property tax levy facilities,safeguarding the legitimate rights and interests of taxpayers,the problem of shortage of real estate evaluation in particularly,etc.