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Property tax legislation

Author: WangShengYu
Tutor: FuQiLin
School: China University of Political Science
Course: Legal
Keywords: Real estate Property Tax Market value of
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 397
Quote: 3
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Abstract


This paper aims to design envisaged by the property tax system in China through the analysis of the concept of property tax, the nature of the status quo of China's real estate tax system. Through the integration of the existing views of the academic as well as learn from the experiences of other countries, China's property tax system, the target mode. First, a brief introduction with the characteristics of the meaning of property tax and property tax. The property tax is based on the real estate owner or the use of human taxpayers, the tax aspects of property taxes levied in order to maintain links. As a branch of the most important property tax, property tax has become the main taxes to support the local financial revenue. Then, many problems exist by the analysis of the current real estate taxes, ie taxes and types; tax system design is unreasonable; tax system is not perfect and other issues. Then expounds the need for the introduction of property tax reform the existing tax system; improve efficiency in the use of real estate resources; changes in the functions of local government; promote social equity; the development of a stable real estate market. The third part of our property tax system designed on the basis of the legislative precedent to learn from other countries and regions in the property tax system, made a number of ideas. In the choice of the property tax base, tax object to land and housing property tax, unified tax on property tax, and the market value of real estate as a tax basis. At the same time, reforming our current system of land transfer, installments charged to replace the existing one-time payment of transfer fees. The scope of the collection of property tax, urban and rural real estate are included in the scope of the tax to property tax. At the same time, according to the economic development between China's national conditions and the regional differences, and develop appropriate relief policy. Encourage people to improve the efficiency of land use change to the efficient development mode. In the formulation of the tax rate, tax rate enacted by the central legislature, local governments according to the specific circumstances of this region to the development of specific tax rates. Set the difference between the tax rates through the different types of real estate property tax to regulate social and resource. Finally, I described our implementation of the supporting system of property tax should be established, the real estate registration system and value assessment system. Improve on the existing registration system and measures to further standardize China's real estate assessment 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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