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Owning Real Estate Tax Legal System in China

Author: LiuFengXiang
Tutor: XueJianLan
School: Shanxi University of Finance
Course: Economic Law
Keywords: Real estate tax law system Real Estate Owning tax law system Real estate tax Taxation Law
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 113
Quote: 0
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Abstract


The real estate industry is an important pillar industry of China's national economy, the real estate tax reform has been the Chinese government is very concerned about the important issues. After adjustment of several taxes since the founding of China's real estate tax system has a certain degree of improvement, but the real estate tax system unreasonable problem persists. Among them, the real estate to maintain links the tax burden lighter, and narrow the scope of taxation, the tax basis is unreasonable problem is particularly prominent. With the constant improvement of the socialist market economy, the real estate tax reform Ming rent are fees, tax clearance \The last stage, the national series introduced a number of real estate policies to control the real estate market, real estate tax reform of the legal system as a very important means of macroeconomic control, will increasingly play an important role in China's real estate market. This paper argues that the set of real estate ownership should maintain links in the real estate aspects of tax law system. First of all, we should study the basic theory of the real estate ownership aspects of tax law system start, combined with China's national conditions and foreign real estate ownership tax Experience make a reasonable position to maintain links China's real estate tax law system in order to establish \oriented real estate Owning tax law system; Secondly, to reflect the fair tax, should set reasonable real estate tax based on the market value or the fair value of the real estate to determine and set a reasonable assessment cycle response to changes in the real estate market; once again, the real estate Owning Owning tax legal system must proceed from the overall, combined with the special property rights of China's residential housing and historic, the living conditions of the differences and diversity of family economic status and other factors to be considered comprehensive, well-designed real estate tax law system The basic elements; Finally, the set of real estate ownership aspects of tax law system is bound to have a positive impact on China's real estate market, and is conducive to the development and improvement of the socialist market economy. The departure from the theoretical point of view of the real estate tax law system and explores the problems of China's real estate holdings aspects of tax law system and aspects of tax law system and learn from foreign real estate ownership, combined with China's specific national conditions, setting up and perfecting real estate ownership aspects of tax law system recommendations. Papers focus on research content is as follows: The first section describes the overview of China's real estate holdings aspects of tax law system, the concept of real estate Owning Tax Law, Features, Functions, and the nature of the real estate ownership aspects of tax law relations, and a review of our real estate to maintain links the history of the tax law system of the status quo of China's real estate holdings aspects of tax law system. The second part focuses on the basic principles of real estate Owning Tax Law, the basic direction of the reform of the tax law system of China's real estate Owning analysis from the point of view of the two fundamental principles of fairness and efficiency. The third part from the two levels of the legal system of China's real estate tax system and our real estate Owning tax law system, in-depth analysis of the existing problems of China's real estate holdings aspects of tax law system. The fourth part by foreign real estate ownership aspects of tax law system, to extract the worth of real estate ownership aspects of tax law reform should draw on the system and provides a shortcut to the reform of China's real estate holdings aspects of tax law system. The fifth part by the above analysis of the problems to maintain links China's real estate tax law system and learn from foreign legal system, combining theoretical study, the recommendations of the reform of China's real estate holdings aspects of tax law system.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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