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Research on Legislation of China's Property Taxes

Author: WangChen
Tutor: HeGuiHua
School: Chang'an University
Course: Economic Law
Keywords: property taxes legislative principles object of taxation supportingmeasures protection of interests of taxpayers
CLC: D922.22
Type: Master's thesis
Year: 2013
Downloads: 37
Quote: 0
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With the continuous development of China’s economy as well as the reform of thehousing system, living standards continue to improve, the demand for housing increasessharply, the development of the real estate market goes prosperity. The housing market hasbecome increasingly active, which promotes the development of national economy, andmakes the housing market being with some confusion. Some wealthy people over-invest inhouses as a tool of invest, so that the price of houses goes up quickly, and ordinary peoplecan’t afford. This requires the government to use macro-control means for effective regulationof the housing market. However, due to the backwardness of our current legal system ofproperty tax, such as small tax base, low tax rate, lack of supporting facilities and so on,government can’t play an effective role in the regulation of the housing market bubble andconfusion. Therefore, combined with China’s actual situation, it’s necessary to take legislativemeasures to improve the legal system of China’s property taxes.Based on this, take China’s property taxes legislation as the research object; this paper isdivided into four sections elaborate. First, clarify the concept of property tax and collectionpurposes, which is to provide property protection, maintenance, promotion, andtransformation of public goods or public services for houses, and to regulate the failure of thehousing market regulation; and then elaborate on the status of China’s legal system ofproperty taxes, take the legitimacy, legality, fairness of the legal system of the property taxesas a starting point of the paper. Second, analysis of the problems of the legal system ofChina’s current property taxes levy from tax principles, tax object, supporting measures, theprotection of the interests of taxpayers, the legal system of China’s property taxes obstaclesand defects, and thus to explore the need for reform of the legal system of China’s propertytaxes, which inflection in the economic basis has changed, the owner of houses has become tobe personal, housing construction needs the support of the property taxes and price regulationneeds,which all prove that China’s property taxes reform has become necessary. Third,analyze the legal system of property taxes in the United States, the United Kingdom, Japan,France, Belgian and Singapore, and learn from their legislative experience. Finally, focus onthe principle of property tax legislation, tax model, the object of taxation and the scope ofsupporting measures, the interests of taxpayers protection, and concrete measures to improvethe legal system of China’s property taxes, in order to promote the healthy and stabledevelopment of China’s housing market.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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