|
The tax status of the property tax has been the developed countries recognized adhere to the principle of macroeconomic regulation and control of tax based on the property tax levy is also actively reflect the basic principles of economic law the interests of the community first. Currently, the real estate market economy in China has occupied an important position of the national economy, while the housing market and the high price of this, the central government proposed to curb the excessive growth of real estate prices slogan face of high prices, the property market has experienced three macro-control, look back at the national macro-control means, the executive order is still dominant, with China's accession to the WTO, vigorously objective of the development of the market economy, the macro-control means of economic law - property tax, instead of administrative means to The main players in the market regulation is imperative. I believe that the property tax levy main purpose is to the improve the our property taxes species, change the tax structure of the current real estate market in China, in order to stabilize prices, increase the tax cost of the residents in the stage of real estate ownership, the property tax is a local tax, tax can enhance the ability of fiscal revenue for local governments. Property tax levy, whether it is from the rational allocation of social resources, or are essential for the regulation of the social divide between rich and poor phenomenon, but also practical. Property tax levy policy, the legal, economic law, the basis for an in-depth analysis, and then linking theory with practice, on the basis of experience in the property tax levy in-depth analysis and comparison of the extraterritorial area, our property tax levy. Meanwhile, the introduction of a property tax, there are still levy whether the time has come to tax object, whether the scope of fair taxation problem, this paper carried out a detailed analysis of the specific legal institutional design of the property tax levy, taxpayers for property tax, the tax basis, taxed, tax, tax relief on the basis of the detailed design of the property tax levy supporting system, such as: the establishment of a sound system of property registration, property assessment system The Tax Jurisdiction rational division of the matters discussed, these are our property tax levy smoothly essential conditions. Property tax levy in line with the principle of statutory tax, tax fairness, tax efficiency, in line with the major macroeconomic tax purpose, tests ought to be carried out in our country and the levy, so as to improve our property tax system.
|