Research On Levying House Property Tax On Personal Housing In Our Country

The Third Plenary Session of 18 th CCCPC obviously points out that “implementing the tax revenue legal principle” and “speeding up the legislation of the real estate tax”.It can be seen that house property tax levied on personal housing is the trend.A few years past,there is still no legislative arrangements on house property tax on the Twelfth National People’s Congress five meeting,which held in March this year,while there is always much controversy over house property tax reform in our society.Our government plays the functions through the house property tax.At the same time,the reform of house property tax is been closed watched by many people and it directly affects the social stability.Studying beginning to collect the house property tax levying on personal housing,to perfect our country’s real estate tax system therefore,has important significance.Though analyzing the legal problems of the reform of house property tax includes public ownership of land,the land transfer fees and real estate transaction tax,this text demonstrates the view that the property tax could be levied on personal housing.Then,showing the challenges has met during the reform of house property tax,include of tax position,tax legislation and tax administration.After fully researching the advanced experience,put forward a comparatively integrated design of house property tax in China.It is very difficult to promote house property tax reform,although there is no theoretical obstacle to it.Because the structure of real estate tax in our country is difficult to be completely changed in the short time,it seems that house property taxes more like a new tax.People often have psychological conflict of the new tax burden,and do not understand the basis of house property tax.At the same time,tax collection and management and supporting facilities also need to be improved.