Research On The Legal System Of Real Estate Taxation In The United States

The Real Property Tax System of United States,which is built according to the unified collection of property tax on real estate and its buildings,is one of the most perfect real estate tax systems in western countries.Since the United States is a federal country with a tax-sharing system,the federal,state,and local governments share tax power.Federal and state governments have the tax legislative power,while local governments in their states impose taxes in accordance with state tax laws.This independence of legislation and enforcement brings that there are many differences between various states in the real property tax rate,tax base and collection methods and other inventions.However,what they have in common is that the collected taxes provide a stable source of revenue and reliable and continuous source of funding for urban construction and public services for local governments.Based on the U.S.real property tax law,the interpretation of relevant laws and jurisprudence,this paper intends to take the constitutionality of legislation and the establishment of specific legal system as the key research object,and the subsequent analysis and perfection will be carried out from this aspect with a view to supply more advice on real property tax legislation for China.The article is divided into five parts:Firstly,the origin,legal basis of the U.S.real property tax law will be illustrated as an introduction.The paper tries to find out where real estate taxes come from by exploring the history of U.S.taxes by analyzing its legal basis,together with the real property tax law development and exploring the legitimacy and rationality of its taxation.This section is based on a legal analysis of U.S.history,as well as relevant legislative activities and policies of the U.S.federal and state legislatures.Secondly,the paper introduces the real property tax system in the United States and finds out the reasons for its steady development by introducing the different situations of real estate taxation in theory and practice.Thirdly,the paper explores the main problems in the U.S.real property tax system.The perfect law also has defects.The lag of the law and the unpredictability of the law make U.S.real property tax in the process of implementation has experienced a wave of reform.Mr.Bentham has said that "understanding the law,and in particular its shortcomings,is important." The study of the rough lines of legal provisions and the problems a result of space in practice is the theoretical basis for making the law conform to the development of the times.This section will collect typical cases that reflect the U.S.real estate tax system and use case analysis methods to find downsides in the U.S.real property tax system.The fourth part will focus on the new development of real property tax reform in the United States,summarize the judicial review of the constitutionality and rationality of the real estate tax system standard changes,and take New York State as an example,to explore the new concept of real property tax reform in recent years.Finally,through the theory of real property taxation and the analysis of the U.S.real property tax system and its reform,this paper tries to find the legislative model of real property tax law and the operational tax technology scheme for reference in China by comparative research method.On the basis of the current situation of real property tax development in China,the paper puts forward the corresponding countermeasure outlook and forms the position of this paper.